STATE v. L.P. GAS TRANSPORT CO.

4 Div. 687.

71 So.2d 839 (1954)

STATE v. L. P. GAS TRANSPORT CO., Inc.

Supreme Court of Alabama.

Rehearing Denied April 22, 1954.


Attorney(s) appearing for the Case

Si Garrett, Atty. Gen., H. Tiller, Wm. H. Burton, Asst. Attys. Gen., for appellant.

John C. Walters, Troy, for appellee.


PER CURIAM.

This is an appeal by the State from a decree in equity of the Circuit Court of Coffee County, at Enterprise, reversing an assessment of a mileage tax against appellee made by the State Department of Revenue. The mileage tax is on motor carriers using the highways of this State and was assessed under section 301(34), Title 48, Pocket Part, Code.

Motor carriers are defined by section 301(1), subd. H to include both common carriers and contract carriers...

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