SMITH, Justice:
This appeal arises from an attachment in chancery brought in the Chancery Court of Lauderdale County by the Tax Collector of the City of Meridian for the collection from Century 21 Shows Incorporated, an Alabama Corporation, appellee and cross-appellant, of municipal privilege taxes and penalties due the City of Meridian for the years 1967, 1968 and 1969, as imposed by Chapter 120, Laws of 1940 and Chapter 137, Laws of 1944, and amendments thereto...
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