Gill, Comr. of Revenue v. Bank

Civil action to recover deposit under garnishment for taxes, together with interest thereon for failure to pay same over to the Commissioner of Revenue.

On 26 March, 1946, the plaintiff served notice of garnishment, and attached deposit in the Bank of French Broad belonging to L. L. McLean, for delinquent Schedule "B" taxes amounting to $18,127.50 for period from 6-1-42 to 4-12-45 — Sec. 115: Horse and Mule Audit.

Within ten days thereafter, the Bank of French Broad filed with the Commissioner of Revenue a "Report, Answer and Defense," asserting no defense or setoff against the debt represented…