Humphrey v. Lawson

LAWSON, Justice.

On July 8, 1947, the State Department of Revenue made and entered a final assessment against R. W. Puckett, a resident of Hartselle, Morgan County, Alabama, of sales tax liability for the period from March 1, 1942, to May 28, 1946, which assessment also included interest and penalty. §§ 763-767, Title 51, Code 1940. Puckett did not appeal from this assessment as provided by §§ 140 and 768, Title 51, Code 1940.

After the time for taking an appeal had expired, the State Department of Revenue, hereafter called the Department, placed an execution in the hands of Sheriff Humphrey,…