Doby v. State Tax Commission

BOULDIN, Justice.

Appellants filed a bill against the State Tax Commission of Alabama under the Declaratory Judgment Act (Gen.Acts 1935, p. 777) to have an adjudication upon controverted questions arising upon the construction of the Sales Tax Act, referred to in the bill as the “Alabama Luxury Tax Act,” being House Bill No. 179, approved February 23, 1937 (Acts 1936-1937 (Ex. £>ess.) p. 125.

The State Tax Commission answered admitting jurisdictional facts, and joined in the prayer for an adjudication on the points raised. The cause was submitted on bill and answer and stipulation of counsel…