LIVINGSTON, Chief Justice.
This is an appeal by the State of Alabama from a decree of the Circuit Court of Montgomery County, in Equity, holding that a final assessment against Henry B. Lawrence for mileage tax was improperly made. The final assessment against Lawrence was made under the provisions of Sec. 2 of the Alabama Mileage Tax Act of 1939, Act No. 664, p. 1050, approved July 5, 1940; Title 48, Sec. 301(34), Cum. Pocket Part, Code of Alabama 1940. This section...
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