Sparks v. Louisville Nashville Railroad Company

GOODWYN, Justice.

Proceeding by taxpayer for refund of use taxes paid under mistake of law or fact.

On June 5, 1961, the taxpayer, Louisville & Nashville Railroad Company, filed with the Alabama State Department of Revenue, pursuant to Code 1940, Tit. 51, § 913, a petition for refund of use taxes in the amount of $14,721.47 allegedly paid by it under mistake of law or fact for the years 1958 through 1960. The petition was denied on June 8, 1961.

On June 21, 1961, taxpayer filed in the-circuit court of Montgomery County a petition for mandamus against the Commissioner of Revenue for refund of…