State v. Glenwood Mercantile Co.

SIMPSON, Justice.

The question under review is whether the appellee corporation was a contract carrier within the meaning of subsection G, § 301(1), Title 48, Code 1940 (1953 Supplement), and therefore subject to a mileage tax assessment which the Department of Revenue of Alabama assessed against it for certain peanut hauling operations during the year 1950. The circuit court of Crenshaw County vacated the assessment and the State has appealed.

In short, the statute provides that every motor carrier traversing the highways of the state which is subject to the provisions of Art. 3 of Chapter 3…