HILL v. STATE

Civ. 124.

281 So.2d 440 (1973)

Frank W. HILL, d/b/a Dixie Electric Company v. STATE of Alabama.

Court of Civil Appeals of Alabama.

August 8, 1973.


Attorney(s) appearing for the Case

Emerson & Galbraith, Anniston, for appellant.

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue and Asst. Atty. Gen., and James R. Payne, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for the State.


WRIGHT, Presiding Judge.

Appeal is taken by taxpayer Hill from a final decree of the Calhoun County Circuit Court, In Equity, dated October 26, 1972, confirming final assessment by the State Department of Revenue of privilege or license tax for the period of January 1, 1968, through December 31, 1970.

The tax was assessed under Ordinance 3376, as amended by Ordinance 3716 and 3948, of the City of Anniston which was collected and enforced by the State Department...

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