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CITY OF ANNISTON v. STATE

7 Div. 298.

91 So.2d 211 (1956)

CITY OF ANNISTON v. STATE of Alabama.

Supreme Court of Alabama.

November 29, 1956.

Attorney(s) appearing for the Case

Emerson & Watson, Anniston, for appellant.

John Patterson, Atty. Gen., and Willard W. Livingston, Asst. Atty. Gen., for appellee.

LAWSON, Justice.

The State Department of Revenue on January 22, 1953, made a final sales tax assessment against the City of Anniston based on gross receipts from five swimming pools and one golf course operated by that city through its Park and Recreation Board. The assessment covered a period of time beginning on August 1, 1949, and ending August 31, 1952, and is in the amount of $743.50, which amount includes tax, penalty and interest.

The State Department...

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