State v. State

In brief on application for rehearing, counsel call attention to the case of Eugene B. Henry, Commissioner of Licenses of Jefferson County v. State ex rel. Birmingham Water Works (Ala. Sup.) 161 So. 494, which cause was pending on application for rehearing when the original opinion in this cause was announced. It is insisted the two cases are identical on all points of merit, yet the results are wholly different.

The two decisions are in entire harmony on the main question, viz.: That license taxes are delinquent after October 31st, and that, if a written report of delinquency be filed by the…