State v. Lawrence

LIVINGSTON, Chief Justice.

This is an appeal by the State of Alabama from a decree of the Circuit Court of Montgomery County, in Equity, holding that a final assessment against Henry B. Lawrence for mileage tax was improperly made. The final assessment against Lawrence was made under the provisions of Sec. 2 of the Alabama Mileage Tax Act of 1939, Act No. 664, p. 1050, approved July 5, 1940; Title 48, Sec. 301(34), Cum. Pocket Part, Code of Alabama 1940. This section reads, in pertinent part, as follows:

“That every motor carrier traversing the highways of the State subject to the provisions of…