Metcalf v. Sperry Hutchinson Company

LAWSON, Justice.

This is a suit by The Sperry & Hutchinson Company, a corporation, sometimes referred to hereafter as S & H, against La-rue Horn, as Commissioner of Revenue of the State of Alabama, for a declaratory judgment as to the amount of license tax due by complainant in connection with the operation of its business in the State of Alabama.

Submission in the trial court was on the bill of complaint and answer, stipulation-of facts entered into by counsel for the parties, and on depositions of several persons examined at the instance of the respondent.

The appeal to this court is by the…