Starlite Lanes, Inc. v. State

.ICOIÍ-N, Justice.

This appeal is taken pursuant to Title 51, § 140, Code of Alabama, 1940, Recompiled 1958, from an assessment entered by the State Department of Revenue for sales tax covering the period July 1, 1962, through August 31, 1964, and made final by said Department on February 2, 1965. It has been orally stipulated by the parties that all jurisdictional requirements of § 140, supra, have been met, and that the cause is, therefore, properly before this court for decision.

The parties also stipulated- that the amount of money set out in the final assessment is the correct amount of…