Wood Preserving Corporation v. State Tax Commission

KNIGHT, Justice.

This case comes here from the circuit court of Montgomery county, on appeal by the Wood Preserving Corporation, from a declaratory judgment of said court, holding the appellant liable to the payment of a privilege or license tax, as provided and fixed by an act of the Legislature, adopted at the Special Session 1936-1937, and approved on February 23d, 1937. Gen. Acts 1936-37, Sp.Sess., p. 125.

In its declaratory judgment the circuit court held “that the provisions of the Act of the Legislature of Alabama, approved February 23d, 1937, levying a tax of two per cent of the gross…