City of Birmingham v. Home Ins. Co.

Appellee had judgment against appellant, in a suit brought by it — the trial of which was before the court, sitting without a jury — seeking to recover the amount it had paid to appellant as a license tax for the year 1936 for engaging in the business of writing or issuing policies of fire insurance known or called "industrial insurance."

The case was tried upon an agreed statement of facts, which is incorporated in the bill of exceptions, and which is made the basis of the conclusion we have reached.

All of the points raised on this appeal were raised on a prior appeal and decided by this…