Dixon v. King

OPINION

FONES, Chief Justice.

This is a direct appeal by plaintiff, Eva Dixon, from an adverse decision of the Chancery Court in a suit to recover sales taxes paid under protest more than six years after the taxes were due and tax lien filed.

I

There was no testimony adduced in this case. A two paragraph stipulation was filed, with copies of two recorded tax liens attached as exhibits thereto.

The stipulation revealed that on the 14th of February, 1968, the Commissioner of Revenue filed a state tax lien upon “all property and all rights, title and interest in property belonging to Eva R. Dixon…