149 S.E.2d 845 UNDERCOFLER, Commissioner v. WHITE. 42020.Court of Appeals of Georgia.ARGUED MAY 2, 1966. DECIDED JUNE 22, 1966. 1. The appeal to the superior court, under Code § 92-8446, from a motor vehicle license tax assessment by the State Revenue Commissioner was a de novo investigation and the only evidence that could be there […]