Fulenwider v. Forrester

On December 39, 1938, an income tax fi. fa. for $37.36 was forwarded by the State Revenue Commissioner to the sheriff of Chatham County, Georgia, under the Code, § 93-3306, covering a purported deficiency of the plaintiff in error for income taxes alleged to be due the State of Georgia for the year 1938. On February 11, 1939, a levy was made by the deputy sheriff of the county upon certain property of the defendant in execution, and thereafter an affidavit of illegality was filed by him and an eventual condemnation-money bond posted. It was set up in the affidavit that the Revenue…