ALEXANDER FILM CO. v. STATE

3 Div. 561.

44 So.2d 581 (1950)

ALEXANDER FILM CO. v. STATE.

Supreme Court of Alabama.

Rehearing Denied March 9, 1950.


Attorney(s) appearing for the Case

Rushton, Stakely & Johnston, Montgomery, for appellant.

A. A. Carmichael, Atty. Gen., and Gardner F. Goodwyn, Jr., Asst. Atty. Gen., for appellee.


FOSTER, Justice.

The question on this appeal is whether appellant is liable for the State license tax prescribed by section 456, Title 51, Code, on one engaged in the business of billposting or advertising by making displays in public places.

Appellant was incorporated under the laws of Delaware with its principal place of business in Colorado Springs, Colorado. Its activity in this State is thus summarized by appellant:

"The defendant has a traveling...

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