Brown v. Lucas

COLEMAN, Justice.

This is an appeal by the Director of Revenue of Jefferson County from a decree of the circuit court, in equity, granting the relief prayed for in a taxpayer’s bill of complaint. The taxpayer prayed for a declaration that he was not liable to pay a license tax imposed on merchandise brokers by Title 51, § 493, Code 1940, which, as amend* ed, recites as follows:

“§ 493. Each commission merchant' or merchandise broker shall pay one state license of twenty-five ($25.00) dollars and one county license of twelve and 50/100 ($12.50) dollars. Such payment shall be made in the county…