Vaughan v. . Lacy

On 5 February, 1921, Garland Daniel was appointed receiver of the Southern Truck and Car Corporation, which for some time prior thereto had been engaged in manufacturing and selling automobile trucks. The receiver continued the business until 11 November, 1922, when, upon his discharge, the property was restored to the officers of the corporation. On 7 April, 1923, the plaintiff purchased all the property owned by the corporation, including several tracts or lots of land. Neither the corporation nor the receiver paid the license tax imposed under Schedule B of the Revenue Act for the fiscal…