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STATE v. HOTZ GMC TRUCKS, INC.

1 Div. 744.

105 So.2d 98 (1958)

STATE of Alabama v. HOTZ GMC TRUCKS, INC.

Supreme Court of Alabama.

September 11, 1958.

Attorney(s) appearing for the Case

John Patterson, Atty. Gen., Willard W. Livingston and Wm. H. Burton, Asst. Attys. Gen., for appellant.

W. Dewitt Reams, Pillans, Reams, Tappan, Wood & Roberts, Mobile, for appellee.

Harvey Deramus and Deramus, Fitts, Johnston & Mullins, Birmingham, amici curiae.

GOODWYN, Justice.

On January 25, 1956, the State Department of Revenue made a final assessment against Hotz GMC Trucks, Inc., a corporation, having its principal place of business in Mobile County, Alabama, for mileage tax claimed to be due under Act No. 664, appvd. July 5, 1940, Gen.Acts 1939, p. 1050 (Code 1940, Tit. 48, Art. 4, §§ 301(33) through 301(51), Cum.Pocket Part), for the period Sept. 9, 1955, through Oct. 31, 1955, in the amount of $292.33,...

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