State Ex Rel. v. Patterson

This is a tax suit by the State on relation of the Revenue Agent to collect delinquent State and county taxes. Upon motion of F. R. Pegram, named as one of the defendants, the suit was dismissed as to him by the Chancellor and the State has appealed.

The bill was filed January 5, 1922, to collect State and county taxes for the year 1920. Subpoena to answer was issued January 17,1922. It was returned March 29,1922, not executed as to defendant Pegram “for want of time.” No alias subpoena issued, nor does it appear that any other step was taken in the canse, at least as to Pegram. On April 10,…