Almand, Justice.
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.