Brown v. National Motor Fleets, Inc.

(dissenting)-

This is an appeal by Bradley Brown, as Director of Revenue of the Department of Revenue of Jefferson County, Alabama, from a decree of the Circuit Court of that county holding that the appellee, National Motor Fleets, Inc., was not liable for certain license taxes assessed against it by the appellant pursuant to Act No. 672, Acts of Alabama 1961 (Reg.Sess.), approved September 8, 1961 and effective October 1, 1961.

In pertinent part, the act reads as follows :

Title:

“To revise the privilege license ■schedules relating to the registration ■of trucks, truck-tractors, trailers, and…