22 S.E.2d 96 EIBEL v. FORRESTER, commissioner, et al. 14238.Supreme Court of Georgia. SEPTEMBER 15, 1942. Section 34 of the act approved January 3, 1938 (Ga. L. Ex. Sess. 1937-1938, pp. 77 et seq.), is not to be given a retroactive construction, and hence does not authorize a suit against the State for a refund […]