State v. W. M. Meador & Co.

GARDNER, Chief Justice.

The construction given to the statute by the Court of Appeals finds further support in a decision of this court in Lee v. Cunningham, 234 Ala. 639, 176 So. 477, and by the United States Supreme Court in Raley & Bros. v. Richardson, 264 U.S. 157, 44 S. Ct. 256, 68 L.Ed. 615, involving a tax on a merchandise broker. Though there are expressions in the opinion of the Court of Appeals which are at variance with the ruling here in Ex parte State of Alabama (In re: State of Alabama v. Thomas Stein) 29 Ala.App. 565, 199 So. 11, present term, and not to be approved, yet the…