Williams v. Boykin

1. The plaintiff in fi. fa. contends that the record shows that no bond was filed with the affidavit of illegality, and, since the tax was not paid at the time the affidavit of illegality was filed, the same is null and void and the judgment for the defendant in fi. fa. resulting therefrom is a mere nullity.

The authority of the State Revenue Commissioner to issue tax fi. fas. for the collection of taxes is not questioned, nor is the right of the taxpayer to file an affidavit of illegality to test the question of whether or not he is liable for the tax sought to be collected by the fi. fa. The…