State v. Infants Diaper Service, Inc.

BRADLEY, Judge.

-This case originated with an appeal to the Circuit Court of Montgomery County of a final tax assessment entered by the State of Alabama. The circuit court rendered a decree in favor of the taxpayer, setting aside the assessment. The State has appealed that decree.

The tax involved is levied under Title 51, Section 629(22), Code of Alabama 1940, Recompiled 1958, which states in pertinent part:

“In addition to all other taxes now imposed by law, there is hereby levied and shall be collected as herein provided a privilege or license tax on each person engaging or continuing within…