State Revenue Commission v. Rich

1. The State Revenue Commission, under article 7, section 80, of the State Government reorganization act of 1931 (Ga. L. 1931, pp. 32, 33; 1932 Ga. Supp. § 257 [92]), is expressly “empowered to issue a writ of fieri facias bearing teste in the name of the Chairman of the . . Commission,” and directed in the manner provided by the instant execution, “in the case of any tax due the State or any tax assessed by the State Revenue Commission, whether specifically provided for in the act levying the tax or not.” Consequently, even though the sales-tax act of August 29, 1929 (Ga. L. 1929, pp.…