Dickinson v. James

Fox, Judge:

The petition in this proceeding is filed under the provisions of Section 54, Chapter 89, Acts of the Legisla ture, 1935, Code, 11-13B-54. The petitioner contends that the defendant Tax Commissioner, acting under the “Personal Income Tax Act”, Chapter 89 of the Acts; of the Legislature of 1935, as amended by Chapter 111, Acts 1937, and especially through the application of section 30 thereof, required of him the payment of taxes to the extent of $250.77 in excess of the amount property chargeable against him in the calendar year 1937, for which he made his return. He paid said sum…