Howard v. Briarcliff Zoological Corp.

Briarcliff Zoological Corporation sought to enjoin Howard, tax-comissioner of DeKalb County, from collection of a tax on its zoological gardens, alleging that the tax-commissioner had notified the plaintiff that he had been instructed by the comptroller-general to collect the tax, that the commissioner was not only demanding payment of the tax but had “ informed petitioner that if this tax is not paid immediately he will issue a fi. fa. against the petitioner and petitioner’s property, and will levy it upon the property.” Petitioner contended that it was not liable for the tax, and that the…