J. R. Raible Co. v. State Tax Commission

BROWN, Justice.

This is a common law action of indebitatus assumpsit by the J. R. Raible Company, a corporation, against the State Tax Commission, now the “State Department of Revenue” [Act No. 4 approved February 1, 1939], for money had and received. National Bank of Boaz v. Marshall County, 229 Ala. 369, 157 So. 444; Raisler v. Mayor and Council of Athens, 66 Ala. 194; Winter v. City Council of Montgomery, 65 Ala. 403.

The amount claimed in count one of the complaint, $554.07, with interest, was paid “under protest” as a license tax under Act, No. 1, approved December 17, 1936, entitled “An…