Supreme Court of Alabama June 25, 1964, 3 Div. 984 (Sparks v. Louisville Nashville Railroad Company)

GOODWYN, Justice.

Proceeding by taxpayer for refund of use taxes paid under mistake of law or fact.

On June 5, 1961, the taxpayer, Louisville & Nashville Railroad Company, filed with the Alabama State Department of Revenue, pursuant to Code 1940, Tit. 51, § 913, a petition for refund of use taxes in the amount of $14,721.