State v. Woodham

LIVINGSTON, Chief Justice.

After a hearing, the State Department of Revenue, on May 9, 1962, made final, three assessments against A. R. Woodham for license taxes for engaging in the business of making personal loans in Covington County, Alabama. The fiscal years involved were the years beginning October 1, 1959 through September 30, 1960; October 1, 1960 through September 30, 1961, and October 1, 1961 through September 30, 1962. The assessments were levied under Subsection 2 of Section 495, Title 51, Code of Alabama 1940, as Recompiled in the Code of 1958.

Woodham appealed under the provisions…