STATE v. ALABAMA GAS CORP.

3 Div. 571.

62 So.2d 454 (1952)

STATE v. ALABAMA GAS CORP.

Supreme Court of Alabama.

Rehearing Denied January 19, 1953.


Attorney(s) appearing for the Case

Si Garrett, Atty. Gen., and M. Roland Nachman, Jr., Asst. Atty. Gen., for appellant.

Douglas Arant, John J. Coleman, Jr., and White, Bradley, Arant, All & Rose, all of Birmingham, for appellee.


FOSTER, Justice.

The question here is whether regulators used by appellee taxpayer in the preparation and distribution of gas to consumers are exempt from the State's use tax law. The trial court, on appeal to it from an assessment by the State Department of Revenue, held that those machines are exempt under section 789 (p), Title 51, Pocket Part, Code. That statute exempts from such tax machines "used in mining, quarrying, compounding, processing, and manufacturing...

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