State v. Mims

GARDNER, Chief Justice.

The State Department of Revenue, entertaining the view that the amount of sales tax paid by Clyde Mims, a grocery merchant of Clanton, Alabama, for a period of approximately five years 1939 — 44, was incorrect (Title 51, § 766, Code 1940), gave notice thereof to said taxpayer who appeared in contest of any increased assessment. Title 51, § 767, Code 1940. In September, 1944, the Department of Revenue made a final assessment against the said Mims of a deficiency of sales tax liability for the period from July 1, 1939, to May 31, 1944, in the amount of $1372.22 as tax,…