Section 40-12-43
Actuaries, auditors, and public accountants.
Each professional actuary, auditor, or public accountant shall pay a license tax of $25 to the state, but no license tax shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person above named is engaged, each person so engaged shall pay a license tax of $25.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §453.)