Butler and Kennamer Wholesale Company v. State

BRADLEY, Judge.

Pursuant to Title 51, Section 140, Code of Alabama 1940, as Recompiled 1958, appellants here, Butler and Kennamer Wholesale Company, appealed to the Circuit Court of Jackson County a final assessment of tobacco tax made by the State Department of Revenue in the amount of $4,942.82, which includes interest. After a trial, the Circuit Court entered a decree affirming the assessment based on the authority of State of Alabama v. Killian Wholesale Grocery Co., 289 Ala. 691, 271 So.2d 499. From said decree this appeal was perfected.

The facts in the case show that appellants were…