State v. H. G. Fain Service Station

This action was brought by the state to recover of appellee, defendant below, a license tax for the operation of a gasoline filling station located within the corporate limits of the city of Homewood, which city had a population of over 5,000-and less than 12,000 inhabitants during the period covered by the license, and said filling station was also within five miles of the corporate limits of the city of Birmingham, a city having a population of over 100,000 inhabitants.

The controlling question here is an interpretation or construction of section 20 of the revenue law- of 1927 (Laws 1927, p.…