Roden Son v. State

SIMPSON, Judge.

Appellee sued appellants below for recovery of the privilege license due under Schedule 33, Section '348, Article XIII, Chapter 1, of the State Revenue Act— General Acts, Regular Session 1935, p. 451, Code 1940, Tit. 51, § 485. The schedule stipulates: “Schedule 33. Each wholesale dealer in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff or any substitute therefor, either or all, shall pay one privilege to the State of One Hundred Dollars ($100.00), and Five Dollars ($5.00) to each county in which such wholesale dealer does business. The phrase…