Code of Alabama - Title 40: Revenue and Taxation - Section 40-12-112 - Horse, mule, etc., dealers
Section 40-12-112 - Horse, mule, etc., dealers.
Each person engaged in the business of buying, selling, or exchanging horses, mules, jacks, or jennets shall pay a license tax of $20 in each county where such person engages in said business.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §536.)