J. R. Raible Co. v. State Tax Commission

On Rehearing. It is a rule too well established to require the citation of authority that in construing Revenue Statutes or Statutes levying a license or tax upon the citizen any uncertainties must be resolved in favor of the tax payer. Unless the tax levied is clear and unequivocal, it cannot be enforced. We do not find any evidence in this record which would justify a finding that the plaintiff was other than a manufacturer, and such sales of its products that were made were incidental to its business as a manufacturer and not as a merchant; and, in none of the Statutes, do we find this license tax levied against manufacturers on sales made by them as such manufacturers. The opinion is amplified and extended, and the application for rehearing is overruled. Application overruled. PER CURIAM. Affirmed on authority of Raible Co. v. State Tax Commission, 239 Ala. 41, 194 So. 560.