Howell & Graves, Inc. v. Curry

LIVINGSTON, Justice.

This is a bill filed under and by virtue of the Declaratory Judgment Act, General Acts 1935, pages 777, et seq., Code 1940, Tit. 7, §§ 156-168, by Howell and Graves, a corporation organized under the laws of the state of Delaware, but qualified to do business in the state of Alabama, against John C. Curry, as Commissioner of Revenue of Alabama.

The bill seeks a declaration of complainant’s rights relative to an assessment for foreign corporation franchise taxes made by the State Tax Commission (now the State Department of Revenue) in the year 1934. The cause was submitted…