Nash v. State

Schedule T2o of the Revenue Code of 1923, being the same as Schedule 122 of the Revenue Act of 1919 (Acts 1939, p. 437), provides a license tax for each person, firm, or corporation engaged in operating a sawmill, the amount being fixed by the capacity of the mill operated. Schedule 129 of the 1923 Code, being the same as schedule 126 of the 1919 acts, provides a license tax for each exporter, wholesale dealer, or jobber of lumber and timber. The corporation of which defendant was manager, paid the license under schedule 125, supra, but refused to comply with schedule 129, supra, claiming…