State v. Franco Novelty Company, Incorporated

BRADLEY, Judge.

This appeal involves a dispute between the State Department of Revenue and Franco Novelty Company, Inc. over the question of whether a license tax was due for the operation of coin operated pool tables under Title 51, Section 575 or under Title 51, Section 613, Code of Alabama 1940, as Recompiled 1958.

The evidence shows that appellee, Franco Novelty Co., Inc., was in the business of leasing coin operated vending machines of various types in an area surrounding Montgomery County, Alabama. The machines in question are among the machines so leased. These machines are tables which…