State v. Hayes

LAWSON, Justice.

This is an appeal by the State from a final decree of the Chilton County Court, in Equity, vacating and setting aside a sales tax assessment made by the State Department of Revenue against appellee, to whom we will refer hereafter as the taxpayer.

In State v. Le Croy, 254 Ala. 637, 49 So.2d 553, this court held that appeals from final sales tax assessments made by the State Department of Revenue may be taken to the Chilton County Law and Equity Court, in Equity, (now the Chilton County Court), and that holding is not questioned on this appeal.

Section 753, Title 51, Code 1940,…