While in accord with much that is said in the majority opinion, yet we feel impelled to dissent therefrom under the authority of Board of Revenue v. Huey et al., 195 Ala. 83,70 So. 744 (here in effect overruled), which has been for many years the declared law of this state, and should not now, in our opinion, be disturbed. We rest our conclusion upon the doctrine of stare decisis.