The Montgomery advertiser., 1904-10-31
SOUTHERN CAR & FOUNDRY co. V
 CAI.IIOITN COIINTY

SOUTHERN CAR X FOUNDRY GU. V.
 CALHOUN COUNTY.
 Action to Recover License Tax.-Ap-
 peal from the City Court of Annis- ton.
 i. Action by county to recover li- cense tax from corporation; sufficiency of complaint--In an action brought by county against a corporation to re- cover a license tax for said corpora tion doing business in said county for designated year, count of the com plaint which ayers that the defendant was 6 corporation having certain paid up capital stock, and was engaged in business in said county during the designated year. and was liable to the State of Alabama for a license tax of a certain amount, and that the commits sioners court of said county at reg ular term for said year. levied license tax for said year on all persons and corporations required to pay license to the State. which was 50 per cent of the State license tax, and that the sum sued for was 50 per cent of the State license tax levied upon the defendant. states a cause of action, and is not subject to demurrer.
 2. Same; fees due county tax com missioner can be recovered in suit by county.-The fees earned by county tax commissioner in the collection or delinquent taxes. may be recovered fin suit by county together with the delinquent taxes.
 8. Same; misjoinder of counts on compIaint.-In an action by a county against a corporation to recover h- cense tax from the defendant for doing business fin said county, there is no mIsjolnder of counts in the complaint by reason of the fact that there Is joined with the counts seeking to re- cover the county license tax. separate counts seeking to recover the tax com- missioners fees alleged to be due from the defendant as delinquent under the statute.
 4! License tax for doing business in county: by what county recoverable. The statute conferring the power upon the court of county commissioners of each county of the State to levy coun- ty license taxes, not to exceed DO per cent of the State license tax, Is not in- tended to give to each county where the licensed business is done, the sep arate right to levy such tax in addition to the State license tax for the year but the county license tax is leYiabie in the county where the State license tax is paid and issued, and in that 
 recover a county license tax.
 s. Action to recover county license taxes; fact that license paid in anoth- CT county a defense.-In an action by a county against a corporation to re- cover license tax for doing business In said county, a plea which sets up that for the year mentioned in the complaint, the defendant paid for and had issued to it a license tax in an- other county where 1t also did business, presents a defense, and Is not subject to demurrer.
 6. County license tax; sufficient levy by court of county commissioners The order of a commissioners court that there be levied "a county tax on all licenses authorized by law to be is- sued by the judge of probate" of said county of 50 per cent of the State tax. or that there is levied 50 per cent of the State taxes on all licenses required under the revenue law of Alabama. is sufficient to create the levy of a license tax for said county; and in an action to recover a county license, such orders of the commissioners court are ad- missible In evidence
 [. License tax; sale by one corpora tion to another does not assign license. -The purchase of the stock. property and business of one corporation from another corporation does not authorize the purchasing company to do business under license issued to the selling company
 Reversed and remanded.
 Opinion by Shrape. J.