Cook v. Cobb

J. Eugene Cook, as commissioner of revenue of the State of Georgia, issued two tax executions against George S. Cobb Sr., Edna L. Cobb, and George S. Cobb Jr., a partnership trading as West Point Coca-Cola Bottling Co., for State occupation taxes, for engaging in the business of operating seventeen coca-cola vending machines during 1943 and 1944, at the rate of $5 for each machine for each of said years. To the levy of said executions by the sheriff of Troup County the defendants filed an affidavit of illegality, the material parts of which are as follows: “The said defendant . . saj's that…