STATE v. DAWSON

8 Div. 870.

89 So.2d 103 (1956)

STATE of Alabama v. N. H. DAWSON et al., d/b/a Merchants Candy & Notions Co.

Supreme Court of Alabama.

August 2, 1956.


Attorney(s) appearing for the Case

John Patterson, Atty. Gen., Willard W. Livingston and James R. Payne, Asst. Attys. Gen., for appellant.

John R. Barnes, Florence, for appellees.


LAWSON, Justice.

This is an appeal by the State from a final decree of the Circuit Court of Lauderdale County, in Equity, vacating and setting aside a sales tax assessment made by the State Department of Revenue against the appellees, to whom we will refer sometimes hereafter as the taxpayer.

The question for decision here is whether the trial court was correct in holding that under the facts presented the taxpayer was entitled to the exemption provided by...

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