State Tax Commission v. Stanley

BROWN, Justice.

The appellee, by a proceeding filed in the circuit court of Cherokee county, in equity, invoked the injunctive powers of the court to restrain the sheriff of said county from proceeding to execute the mandate of. an execution issued by the State Tax Commission, commanding “any sheriff of the State of Alabama” to collect a penalty of $250 assessed against the appellee for having in his possession for sale unstamped cigarettes, and snuff, in violation of section 15 of schedule 159 of the General Revenue Act of 1935. General Acts 1935, p. 543.

The sufficiency and form of the…