Section 40-12-131

Monuments and tombstones.

Each person who sells or erects monuments or tombstones in the state shall pay an annual license tax of $5 for each county in which he sells or erects such monument or tombstone; provided, that this shall not apply to benevolent and fraternal societies that place monuments at the graves of their members.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §559.)