State v. Pure Oil Co.

*536BROWN, Justice.

The statute, § 634, Title 51, Code of 1940, levies a privilege tax on “Each person, firm, corporation, or agency selling illuminating, lubricating, or fuel oils at wholesale, that is to say in quantities of twenty-five gallons or more,” in the amount of one-half of one percent “on his gross sales for the preceding fiscal year,” and provides that such payment shall be made “within two weeks from the beginning of the fiscal year” to the state department of revenue. Pure Oil Co. v. State, 244 Ala. 258, 12 So.2d 861, 148 A.L.R. 260; State v. Anglo-Chilean Nitrate Sales Corp., 225…