State v. Montevallo Coal Mining Co.

RICE, Judge.

Two questions (which are in effect one) are posed by this appeal: (1) Are settlements between employer and employee consummated under the provisions of Code 1928, § 7550, subject to the $3 Trial Tax levied by Section 9 of the Revenue Act of 1935 .(Gen.Acts Ala.1935, pp. 256, 263) ? And (2) are such settlements, when same are consummated in Jefferson County, subject to the Jefferson County Library Tax, levied by Act of the Legislature approved August 11, 1927 (Gen.Acts Ala. 1927, p. 261)?

The said Section of the Revenue Act of 1935, supra, provides, pertinently, that “a trial tax of…