METCALF v. SPERRY & HUTCHINSON COMPANY

3 Div. 803.

108 So.2d 831 (1959)

R. Neil METCALF, as Commissioner of Revenue, v. SPERRY & HUTCHINSON COMPANY.

Supreme Court of Alabama.

Rehearing Denied February 19, 1959.


Attorney(s) appearing for the Case

John Patterson, Atty. Gen., Willard W. Livingston and Wm. H. Burton, Asst. Attys. Gen., for appellant.

Hill, Hill, Stovall & Carter, Montgomery, and Casey, Lane & Mittendorf, New York City, for appellee.


LAWSON, Justice.

This is a suit by The Sperry & Hutchinson Company, a corporation, sometimes referred to hereafter as S & H, against Larue Horn, as Commissioner of Revenue of the State of Alabama, for a declaratory judgment as to the amount of license tax due by complainant in connection with the operation of its business in the State of Alabama.

Submission in the trial court was on the bill of complaint and answer, stipulation of facts entered into...

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