State v. Dunbardukate Co.

’CLAIBORNE, J.

The State claims of the defendant a license tax for the years 1924, 1925 .and 1926, as a “wholesale dealer” under Act 233 of 1920, section 8, with two per cent interest under Act' 205 of 1924, section 7.

The defense is that defendant is not a “wholesale dealer”; that it is engaged in the manufacturing business of canning sea food products; that its business is that of manufacturing, in catching, or causing to he caught, and purchasing the raw material in the shape of what are commonly called Lake Shrimp; that these shrimp are then iced in the neighborhood of *366where they are caught…