Hawes v. Cumberland Contracting Company

PALMORE, Judge.

The Revenue Commissioner of Georgia (hereinafter called the Commissioner) appeals from a summary judgment dismissing his suit in the Wayne Circuit Court on a 1963 judgment obtained against the appellee company (hereinafter called Cumberland) in the Superior Court of Houston County, Georgia.

In the year 1953 Cumberland did substantial business in Georgia but has done no business there since. Nor has Cumberland at any time had a residence, place of business, or agent for service of process in Georgia. After the work had been completed, the Commissioner asserted a claim against…