State v. Coastal Petroleum Corporation

LIVINGSTON, Justice.

This suit was instituted by the State of Alabama to recover a license or privilege tax claimed to be due by the Coastal Petroleum Corporation for the fiscal years beginning October 1, 1933, to and including the fiscal year ending September 30, 1939, and under and by virtue of the provisions of schedule 74, section 361, of the Revenue Act of 1919 (General Acts of 1919, page 424, as amended by Act of 1923, page 36) and schedule 138.3, section 348, of the General Revenue Act of 1935 (General'Acts 1935, page 495).

The case was tried without a jury upon an agreed statement of…