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HOLLOWAY v. STATE

3 Div. 679.

79 So.2d 40 (1955)

M. Lloyd HOLLOWAY (Holloway Supply) v. STATE.

Supreme Court of Alabama.

Rehearing Denied April 7, 1955.

Attorney(s) appearing for the Case

Maurice F. Bishop, Birmingham, and John A. Bostwick, Jr., Guntersville, for appellant.

Si Garrett, Atty. Gen., and H. Grady Tiller, and Willard W. Livingston, Asst. Attys. Gen., for appellee.

Robt. S. Gordon, Charles C. Cleveland, Albert Boutwell and Ida D. Rosenthal, Birmingham, amici curiae, in behalf of appellant.

LAWSON, Justice.

The ultimate question for decision is whether use tax is due the State of Alabama by appellant on chicken feed and medicine used in the raising of chickens in this state during a period beginning April 1, 1949, and ending December 3, 1951.

On August 14, 1952, the State Department of Revenue entered a final assessment against appellant, M. Lloyd Holloway, individually, and doing business as Holloway Supply. The final assessment was for the...

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