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BROWN v. DIXIE HIGHWAY EXPRESS, INC.

6 Div. 318.

116 So.2d 369 (1959)

Bradley G. BROWN, as Director of Revenue of Jefferson County, v. DIXIE HIGHWAY EXPRESS, INC.

Supreme Court of Alabama.

Rehearing Denied December 10, 1959.

Attorney(s) appearing for the Case

John S. Foster and J. M. Breckenridge, Birmingham, for appellant.

J. K. Jackson and Erle Pettus, Jr., Birmingham, for appellee.

Jenkins Jackson, Livingston, for Bd. of Commissioners, Sumter County, and John F. Watkins, Prattville, for Alabama League of Municipalities, amici curiae.

SIMPSON, Justice.

This is an appeal from a judgment rendered in the Circuit Court of Jefferson County in favor of the defendant tax payer in an action brought by Brown, as Director of Revenue of Jefferson County, seeking to recover of the defendant, Dixie Highway Express, certain ad valorem taxes, penalties and interest claimed by the plaintiff to be due by the defendant on certain motor vehicles it owned, and allegedly used or operated, in its business in Jefferson...

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