Yarbrough Bros. Hardware Co. v. Phillips

The appellant, Yarbrough Bros. Hardware Company, recovered judgment against Isham D. Hobbs for approximately $1,500. Subsequent to the rendition of this judgment, the appellant caused writ of garnishment t'o be served on the American Cotton Oil Company; its answer admitting an indebtedness to Hobbs for $682.50 and suggesting the Lookout Oil & Refining Company as claimant of the fund to the extent of $400, the garnishee later paying the fund into court. In virtue of the authority conferred on tax collectors by sections 208, 209, of the Revenue Law of 1919 (Gen. Acts 1919, p. 345) in the…