Carter Oil Co. v. Blair

LAWSON, Justice.

This is a bill in equity filed in-the circuit court of Montgomery County, in equity, by appellant, The Carter Oil Company., against Philip J. Hamm, as Commissioner of Revenue of the State of Alabama.

The bill alleges that it is filed under the authorization of § 810, Title 51, Code 1940, which section in substance provides that use tax 'may be paid under protest; that within two years from the date such tax was due and payable, the taxpayer may maintain an action for declaratory judgment against the Commissioner of Revenue, in the circuit court of Montgomery County, in equity,…