MAYFIELD, J. Section 2086 of the Code of Alabama of 1907 provides for the levy and collecting of an annual state license or privilege tax of $4,000 for express companies to do business in this state. The same section provides that, in addition to this state tax, the several cities of the state may each levy and collect of such companies a like tax, based on and graded by the population, as fixed by the federal census of 1900, and…
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