Craig-Tourial Leather Co. v. Reynolds

Code (Ann. Supp.) § 92-8410 provides in part: “Before any suit, action, or other judicial proceeding for the enforcement of this Chapter or collection of State taxes shall be initiated, by any counsel other than a duly appointed Assistant Attorney-General or the Attorney-General himself, it shall be the duty of counsel (whether counsel shall be a county attorney or solicitor-general or other person) to file with the [Revenue] Commissioner a copy of the petition or. other pleading together with a sworn statement of the facts on which the petition or other pleading is based; and no such suit,…