Fort v. Dixie Oil Co.

Mr.. Chief Justice Green

delivered the opinion of the Court.

A petition for certiorari and supersedeas to stay the levy of a distress warrant, issued by the commissioner of finance and taxation, on the properties of the Dixie Oil Company, and to have said warrant adjudged null and void, was filed by that company in the chancery court at Nashville. The commissioner and the sheriff entered a motion to dismiss for want of equity on the face of the petition, which motion they treat as one to dismiss for want of jurisdiction. The chancellor overruled the motion, having previously granted the writs…