Gill v. Smith

Tbe Commissioner of Eevenue bas not answered tbe allegations of fact contained in defendant’s motion but bas taken tbe position tbat adequate remedy for tbe matters complained of is provided by pertinent statutes; and further tbat tbe jurisdiction to vacate and set aside a certificate of tax liability or assessment made by tbe Commissioner of Eevenue, in tbe performance of bis duty of enforcing tbe collection of taxes due tbe State, and filed by authority of the statute in any county or counties where defendant bas property, does not appertain to tbe Superior Court of Guilford County and tbat…