STAKELY, Justice.
This is an appeal from a decree of the Circuit Court of Dallas County, in Equity, overruling the demurrer of the State of Alabama to a bill of complaint filed by Yellow Pine Lumber Company, Inc., a corporation. The State Department of Revenue made an additional income tax assessment against Yellow Pine Lumber Company for $435.34 with interest aggregating $19.59, on December 15, 1947. This amount was claimed by the State to be due from the Yellow...
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