STATE v. CALUMET & HECLA CONSOLIDATED COPPER CO.

8 Div. 761.

82 So.2d 232 (1955)

STATE v. CALUMET & HECLA CONSOLIDATED COPPER COMPANY.

Supreme Court of Alabama.

August 18, 1955.


Attorney(s) appearing for the Case

Si Garrett, Atty. Gen., and H. Grady Tiller, Asst. Atty. Gen., for appellant.

Peach, Caddell & Shanks, Decatur, for appellee.


MAYFIELD, Justice.

This is an appeal from a final decree of the Circuit Court of Morgan County, in equity. The decree ordered the State of Alabama to pay $2,935.66 as a refund to the taxpayer appellee for certain use taxes previously collected.

The present case arose out of an audit of the taxpayer-appellee's books and an assessment made by the Department of Revenue for use taxes against the taxpayer.

The taxpayer petitioned the Department of Revenue...

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