Conecuh County v. Simmons

SAMFORD, J:

Under authority of the Goode Law approved September 22, 1915 (Acts 1915, p. 573 et seq.), as approved and construed in Windham v. State, 16 Ala. App. 383, 77 South. 963, and Mills v. Conecuh County, 204 Ala. 40, 85 South. 564, the court of county commissioners of Conecuh county by ordinance regularly adopted were authorized to assess a privilege or license tax on automobile trucks used for commercial purposes, provided such license was levied with due regard to classification, etc., which will' be adverted to later in this opinion. And we hold that the appellee’s trucks, under the…