Legal Opinion

Williams v. Bear's Den, Inc.

Supreme Court of Georgia

Decided June 5, 1958No. 20066PublishedCited by 50 opinions

1Opinion of the Court

Almand, Justice.

Williams, State Revenue Commissioner, pursuant to Sec. 19 of the Act of 1951 (Ga. L. 1951, p. 360; Code, Ann., § 92-3434a) issued a fi. fa. against Bear’s Den Inc., in the principal sum of $427.91, with interest and penalty, under an assessment against the defendant in fi. fa. on account of sales taxes due by it to the State of Georgia. To this execution and a levy thereunder the defendant in fi. fa. filed its affidavit of illegality, in which it was asserted that it had collected the taxes claimed on behalf of the State “and while holding the same for the State and while in…

2Cases cited5 opinions

  1. Torrance v. McDougaldSupreme Court of Georgia · 1853
  2. State ex rel. Mitman v. Board of County CommissionersOhio Supreme Court · 1916
  3. Cason v. HarnSupreme Court of Georgia · 1925
  4. City of Macon v. Georgia Power Co.Supreme Court of Georgia · 1930
  5. Bear's Den, Inc. v. StateCourt of Appeals of Georgia · 1958

3Cited by50 opinions

  1. Board of Trustees of the Policemen's Pension Fund v. ChristySupreme Court of Georgia · 1980
  2. Ford Motor Co. v. CarterSupreme Court of Georgia · 1977
  3. Underwood v. Atlanta & West Point RailroadCourt of Appeals of Georgia · 1962
  4. Alford v. Public Service CommissionSupreme Court of Georgia · 1992
  5. Oxford v. J. D. Jewell, Inc.Supreme Court of Georgia · 1960

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