Whether the plaintiff in error should or should not have paid the specific tax imposed upon the sale of malt liquors by manufacturers, the tax-collector, under the decision in Jones v. Stewart, 117 Ga. 977, had no authority to issue execution against him. The execution was therefore void, and its enforcement should have been enjoined.

Judgment reversed.

dissenting. Tor the reasons stated in the dissenting opinion in Jones v. Stewart, 117 Ga. 977, we can not agree with the majority of the court in the conclusion reached by them that the tax execution was void.

cited 109 Ga. 227, 463; 68 Ga. 311; 62 Ga. 485; 59 Ga. 805.

cited Acts 1902, p. 24; Pol. Code, § 903; 59 Ga. 807; 101 Ga. 295; 49 Ga. 201; 27 Ga. 357; 33 Ga. 622; 42 Ga. 424; 46 Ga. 350, 360; 48 Ga. 138; 106 Ga. 846; 67 Ga. 293; 33 Ga. 344; 29 Ga. 621; 15 Ga. 361; 2 Ga. 85; 3 Ga. 22; 34 Ga. 457; 35 Ga. 319; Cool. Tax. (2d ed.) 264; 38 Conn. 443; 94 Penn. St. 450; 5 Wheat. 76.