State v. AAA Motor Lines, Inc.

GOODWYN, Justice.

The State Department of Revenue made a final assessment against AAA Motor Lines, Inc., of a motor vehicle license tax on “trucks and truck-tractors for hire,”’ under the provisions of Act No. 672, appvd. Sept. 8, 1961, effective Oct. 1, 1961, Acts 1961, Vol. I, p. 921. AAA took an appeal from the assessment to the circuit court of Montgomery County, in equity, pursuant to- § 140, Tit. 51, Code 1940. The trial court, after an oral hearing of the evidence, rendered a decree declaring the assessment to be “invalid, illegal and void” and setting it aside. The State prosecutes…