Section 11-51-8
Garnishment for collection of taxes generally.
Garnishments may be issued by judges of the district courts upon such assessments as upon judgments in such courts for the collection of such taxes, upon affidavit being made as in other cases by an officer of the city or town.
(Code 1907, §1316; Code 1923, §2131; Code 1940, T. 37, §677.)