Central of Georgia Railway Company v. Steed

ON REHEARING

On application for rehearing, Central of Georgia raises but one new issue, the assessment against it of the ten per cent penalty required to be assessed under the provisions of Title 7, § 814, Code of Alabama, 1940 (Recompiled, 1958). Central of Georgia assigns several grounds in its motion asking this court to “expunge, delete or remove the ten per cent penalty, amounting to $30,000. which has been assessed against the appellant.” Stated succinctly, the grounds are (1) that the assessment is discriminatory and denies it equal protection of the law under the fourteenth amendment…