SIMPSON, Justice.
This is a bill for declaratory judgment by appellee against appellant to determine whether or not the appellee, which owns and furnishes to various business establishments, cigarette vending machines, is liable for the vending machine license, provided by § 613, Tit. 51, Code 1940, as amended.
The contention of appellee is, and the trial court so ruled, that the following proviso in said section 613 excepts it from the license:
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