Pate v. State

LIVINGSTON, Justice.

This is an appeal from a judgment in favor of the plaintiff, the State of Alabama, against Joseph W. Pate, doing business under the name and style of the Pate Company. The cause was submitted to the court below, without a jury, on an agreed statement of facts.

The cause of action asserted by the State is an action of debt for license fees due by appellant for the years 1936-1937 and 1939-1940, under and by virtue of schedule 42, section 348 of the Revenue Act of 1935, Code 1940, Tit. 51, § 496. The pertinent portion of the agreed statement of facts is as follows:

“3.…