Klemme v. State

STAKELY, Justice.

This is an appeal from a decree entered in the Circuit Court of Calhoun County, Alabama, in Equity in which the appellant was adjudged liable for payment of a license tax as a person engaged in the practice of chemistry under the provisions of Section 552, Title 51, Code of 1940. We set out the pertinent portion of Section 552 as follows:

“Each person engaged in the practice of medicine, chemistry, bacteriology, roentgenology, or other similar profession, except chemists, bacteriologists and roentgenologists employed full-time by physicians and hospitals shall pay an annual…