Forrester v. Georgia Milk Producers Confederation

The Commissioner of Revenue of the State of Georgia issued an execution for $100, principal, together with penalty and interest, against the Georgia Milk Producers Confederation to collect an occupation tax allegedly due by the confederation for engaging in the manufacture of ice cream in the year 1937. The commissioner filed a general demurrer to the affidavit of illegality filed by the confederation, which was overruled, and the commissioner excepted.

The affidavit of illegality alleged that the defendant is a corporation, commonly known as a cooperative marketing association, chartered…