National Linen Service Corp. v. Thompson

Carlisle, Judge.

The plaintiff in error assigns error on the judgment dismissing its affidavit of illegality on the grounds that the court erred in holding “that the assessment and collection of such tax does not violate the Constitution of the State of Georgia and the Constitution of the United States.” In the affidavit of illegality it was contended that the cash and accounts receivable located at the defendant in fi. fa.’s branches outside the State of Georgia had acquired a business or commercial situs outside the State, and that the proposed taxation of such assets would violate the…