Hawes v. Red Oak Hauling Co.

Quillian, Judge.

1. A tax fi. fa. was issued by the Commissioner of Revenue, under which a levy was made. The defendant filed an affidavit of illegality and the case came on for a hearing before the judge of the superior court. Prior, .to the time the plaintiff in fi. fa. closed his case, the judge entered an order Sustaining the affidavit of illegality and dismissed the levy. The judgment which was tantamount to the direction of a verdict in a jury trial, being entered prior to the close of the evidence, was error. Code § 110-104, as amended (Ga. L. 1961, p. 216); Wilson v. Kornegay, 108 Ga.…