State v. Morgan Gin Co.

Smith, C!. J.,

delivered the opinion of the court.

The appellee reported its income for taxation, admitting an income of $987.86- subject thereto. The State Tax Commission declined to approve a deduction of $15,662.10 made by the appellee from what the Commission said was its gross income, and added that amount to the $987.86, and assessed the- appellee accordingly. The appellee instituted this suit, under section 5057, Code of 1930', for the- cancellation of the additional assessment. A demurrer to the appellee’s petition was overruled, and a decree was rendered in accordance with its prayer.

Th…