HADEN v. OLAN MILLS, INC.

3 Div. 937.

135 So.2d 388 (1961)

Harry H. HADEN, Commissioner of Revenue, v. OLAN MILLS, INC.

Supreme Court of Alabama.

Rehearing Denied December 21, 1961.


Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., Guy Sparks, Sp. Asst. Atty. Gen., and Wm. H. Burton, Asst. Atty. Gen., for appellant.

Hunt & Thompson, Chattanooga, Tenn., and Rushton, Stakely & Johnston, Montgomery, for appellee.


LAWSON, Justice.

This is a suit by Olan Mills, Inc., a Tennessee corporation, brought in the Circuit Court of Montgomery County, in Equity, against Harry H. Haden, as Commissioner of Revenue of the State of Alabama, for a declaratory judgment as to whether the complainant is liable for the license tax required of transient or traveling photographers by § 569, Title 51, Code 1940, which reads, in pertinent part, as follows:

"Every photograph gallery,...

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