STATE v. LAMSON & SESSIONS COMPANY

6 Div. 253.

114 So.2d 893 (1959)

STATE of Alabama and Tax Assessor of Jefferson County, v. LAMSON & SESSIONS COMPANY.

Supreme Court of Alabama.

October 8, 1959.


Attorney(s) appearing for the Case

John Patterson, Atty. Gen., Willard W. Livingston and Wm. H. Burton, Asst. Attys. Gen., for appellants.

Martin & Blakey, Harold Williams and Donald L. Collins, Birmingham, for appellee.


COLEMAN, Justice.

The Tax Assessor of Jefferson County added to the ad valorem tax return of the appellee, taxpayer, an item listed as "20. Supplies, raw materials and manufactured articles of manufacturers, not including products manufactured within twelve months and stored at point of manufacture." in the assessed value of $229,100. Taxpayer appealed to the circuit court where ninety-five per cent of the additional assessment, being $217,645, was annulled and set...

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