LAWSON, Justice. The question in this case is whether the Circuit Court of Montgomery County erred in ordering the Commissioner of Revenue of the State of Alabama to certify to the State Comptroller that appellees, Roy W. Rhodes and Wiley J. McLeod, are entitled to a refund of mileage taxes in the amount of $9,906.17, which they paid voluntarily to cover the operation of certain motor tractors and trailers which they owned and which were used to transport property of another...
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