State ex rel. Henry v. State ex rel. Hotel Tutwiler Operating Co.

BOULDIN, Justice.

The proceeding was by mandamus to require the commissioner of licenses of Jefferson county to issue licenses to do business for the tax year, October 1, 1934, to September 30, 1935. The commissioner refused to issue licenses without payment of a 15 per cent, penalty for delinquency. The one question of law is whether the taxpayer was due to pay. this penalty.

By special statute creating the office of commissioner of licenses in Jefferson county, he stands in place of the judge of probate under the general law applicable to other counties in the collection of license taxes,…