Norman v. Knight & Son Inc.

Under the authority of section 17 of the act approved August 29, 1929 (Ga. L. 1929, p. 103), known as the “general sales-tax act,” J. T. Knight & Son Incorporated brought suit in the superior court of Muscogee county, against K. C. Norman, tax-commissioner of the State of Georgia, to recover $157.69, which, it was alleged, was illegally exacted from the plaintiff by the defendant in a fax assessment against the plaintiff for taxes claimed due to the State under that act. From a consideration of the pleadings, the evidence, and the contentions of the parties the following appears.undisputed:…