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NATIONAL LINEN &c. CORP. v. THOMPSON

38785.

103 Ga. App. 786 (1961)

120 S.E.2d 778

NATIONAL LINEN SERVICE CORPORATION v. THOMPSON, Tax Commissioner.

Court of Appeals of Georgia.

Rehearing Denied June 2, 1961.

Attorney(s) appearing for the Case

Haas, Holland & Zinkow, William M. Sinrich, for plaintiff in error.

Eugene Cook, Attorney-General, Ben F. Johnson, Robert W. Goodman, Deputy Assistant Attorneys-General, Harold Sheats, contra.

Smith, Kilpatrick, Cody, Rogers & McClatchey, George B. Haley, Jr., amicus curiae.

CARLISLE, Judge.

1. The plaintiff in error assigns error on the judgment dismissing its affidavit of illegality on the grounds that the court erred in holding "that the assessment and collection of such tax does not violate the Constitution of the State of Georgia and the Constitution of the United States." In the affidavit of illegality it was contended that the cash and accounts receivable located at the defendant in fi. fa.'s branches outside the State of Georgia...

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