Vandiver v. Williams

Eberharbt, Judge.

It seems to us that beyond any peradventure the State Revenue Commissioner is a law enforcement officer within the meaning of the provisions of Code Ann. § 56-1201 (4), requiring that suits on the surety bonds of “a sheriff, or other arresting or law enforcement officer . . . shall be instituted in the county of the residence of such officer, and not in any other county. . .” He is empowered, inter alia, to seize and sell property under Code Ann. §§ 58-915, 58-921, 58-1021, 58-1067, 92-2215, 92-2225, 92-3434a and other sections, to make and promulgate rules and regulations…