Whitelaw v. Burke, Tax Com'r

Opinion op the Court by

Judge Cammack

— Affirming.

This is a declaratory judgment proceeding, Sections 639a — 1 to 639a — 12, inclusive, of the Civil Code of Practice, instituted by Arthur K. Whitelaw in behalf of himself and others similarly situated to have determined the question of whether his annuity whereby he receives $1,875 monthly is taxable. Mr. Whitelaw was called upon by the Department of Revenue to assess his annuity but he declined to do so. Thereupon the Department instituted a back tax proceeding in the Jefferson county court to compel the assessment of the annuity for the years…