Rigby v. Stone

ON SUGGESTION OF ERROR.

This suggestion of error will be overruled as to all of these appellees except J.W. Whitten. Our former opinion herein,11 So.2d 823, 825, will disclose that Stone, Chairman of the State Tax Commission, issued a warrant to Whitten, sheriff, for the collection of sales taxes under Section 9, Chapter 113, Laws of 1938, due by the appellant, pursuant to which Whitten levied on a stock of merchandise owned by the appellant and sold it therefor. In so doing, he did not comply with the requirement of Section 3038, Code of 1930, which governs the sale, to advertise the sale of…