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STATE v. LAIDLAW

1 Div. 735.

105 So.2d 63 (1958)

STATE of Alabama v. John W. LAIDLAW, d/b/a Laidlaw Contracting Company.

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. B. Hand and Hand, Arendall & Bedsole, Mobile, for appellee.

GOODWYN, Justice.

The State Department of Revenue made a final assessment against John W. Laidlaw, individually and doing business as Laidlaw Contracting Company, appellee here, claiming that said taxpayer had obtained and was using improper tags on a truck and trailer belonging to him. The taxpayer appealed to the circuit court of Mobile County, in equity, where, on evidence taken ore tenus, a decree was rendered declaring the assessment void. The State prosecutes...

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