MARSHALL, Judge.
This is an appeal by the taxpayer, Dalton Carpet, from the order of the trial court dismissing the taxpayer's affidavit of illegality. The State Revenue Commissioner caused to be issued a sales and use tax fieri facias against the taxpayer. The taxpayer filed a timely affidavit of illegality pursuant to Ga. L. 1931, pp. 7, 33 (Code Ann. §§ 92-7301) with accompanying bonds. The affidavit recited that one C. E. Goodroe was the affiant and...
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