Section 40-12-67

Brokers and agents of iron, railway, etc., supplies.

Each person, other than a merchant paying an ad valorem tax on his stock of goods, who shall as agent or broker sell iron, railway supplies, furnace supplies, or mining supplies, shall pay a privilege tax of $25.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §479.)