Rinehart v. Reliance Life Insurance Co. of Georgia

LAWSON, Justice.

Reliance Life Insurance Company of Georgia, a foreign corporation, instituted this proceeding in the Circuit Court of Montgomery County, in Equity, against Edmon L. Rinehart as Superintendent of Insurance to recover certain taxes which it had paid under protest.

The respondent Rinehart filed his demurrer. It was overruled. Rinehart has appealed from that decree.

The equity court had no jurisdiction of the subject matter.

The remedy for refund of taxes illegally exacted of a taxpayer is prescribed by §§ 890 and 891, Title 51, Code 1940, as amended.

That remedy is at law. Glass v.…