Atkins v. Manning

Duckworth, Chief Justice.

(After stating the foregoing facts.) Since a determination of the validity of Rules 301 and 920, promulgated by the State Revenue Commissioner, will be decisive in this case, we proceed at once to a consideration and decision on that question. The legislative act here involved (Ga. L., 1937-38, Ex. Sess., pp. 103, 108; Code, Ann. Supp., § 58-1022) makes the State Revenue Commissioner the administrator of the law, and empowers him to promulgate rules to effectuate its administration and enforcement. But the rules must not be inconsistent with the legislative act or any…