DRENNEN MOTOR COMPANY v. State

COLEMAN, Justice.

The State Department of Revenue made an assessment against taxpayer, an automobile retailer, for sales tax claimed to be due for the period from March 1, 1958, through March 31, 1961. The assessment is dated June 5, 1961. Taxpayer appealed to the circuit court as provided by Title 51, § 140, Code 1940. The circuit court affirmed the assessment and taxpayer has appealed from the decree of the circuit court.

On the trial, the substance of the issue tried was stated by counsel for taxpayer and agreed to by the state as follows:

“This assessment .... arises out of a claim by the…