State v. Dr. Pepper Bottling Co.

BRICKEN, Presiding Judge.

A decision of this ease calls for the legal construction of Schedule 185 of the Revenue Laws of Alabama 1929, p. 315, which is as follows: “Wholesale soft drinks: — Each person other than bottlers operating plants in this State who are otherwise licensed, engaged in the business of selling at wholesale nonalcoholic, carbonated or other soft drinks, shall pay an annual license of fifty dollars.”

In order to properly interpret the meaning and application of the foregoing statute, it will be necessary, of course, to consider the nature of the business in which the…