State Revenue Commission v. Lazear

Per Curiam;.

The State Revenue Commission, on April 20, 1933, issued an income-tax fi. fa. against Jesse T. Lazear, for stated sums as principal and interest, alleged to be due by Lazear to the State of Georgia for deficiency in income taxes for the year 1929, and interest at one per cent, a month from June 10, 1932, under an act of the legislature approved August 22, 1929 (Ga. L. 1929, p. 92), which provided for levying and collecting a tax on net incomes in this State. On levy of the fi. fa. the defendant filed an affidavit of illegality, setting out certain facts whereon he based his…