BARRON-LEGGETT ELEC., INC. v. DEPT. OF REVENUE

Civ. 713.

336 So.2d 1124 (1976)

BARRON-LEGGETT ELECTRIC, INC. v. DEPARTMENT OF REVENUE of the State of Alabama.

Court of Civil Appeals of Alabama.

Rehearing Denied June 16, 1976.


Attorney(s) appearing for the Case

Augusta E. Wilson, Mobile, Roland J. Mestayer, Jr., Pascagoula, Miss., for appellant.

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue, and Asst. Atty. Gen., Philip C. Davis, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellee.


WRIGHT, Presiding Judge.

This is an appeal from a judgment in circuit court sustaining an assessment of taxes by the State of Alabama under Title 51, Sec. 596(1), Code of Alabama (1940), known as Highway Contractors Gross Receipts Tax.

The pertinent part of the statute is as follows:

"(1) There is hereby levied . . . a privilege or license tax . . . as follows: "Upon every person, firm or corporation engaged . . . in the business of contracting...

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