This case is controlled by the decision in Fulton Bag & Cotton Mills v. Williams, ante. The court erred in overruling the Revenue Commissioner’s general demurrers to the taxpayer’s petition for a tax refund.
Judgment reversed.
All the Justices concur. Eugene Cook, Attorney-General, William L. Norton, Jr., Ben F. Johnson, Jr., Assistant Attorneys-General, for plaintiff in error. James H. Wilson, Jr., Sutherland, Asbill Brennan, H. H. Perry, Jr., contra.