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DOWDA v. STATE

3 Div. 994.

145 So.2d 830 (1962)

Robert Jack DOWDA, d/b/a Service Sales Company, v. STATE of Alabama.

Supreme Court of Alabama.

October 18, 1962.

Attorney(s) appearing for the Case

Hill, Robison & Belser, Montgomery, for appellant.

MacDonald Gallion, Atty. Gen., and Wm. H. Burton, Asst. Atty. Gen., for appellee.

LAWSON, Justice.

This is an appeal from a decree of the Circuit Court of Montgomery County, in Equity, dismissing an appeal from a final assessment made by the State Department of Revenue.

Appeals from such final assessments are authorized by § 140, Title 51, Code 1940, which, in parts here pertinent, reads:

"* * * If any taxpayer against whom an assessment is made by the department of revenue under any assessment required by law to be made by...

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