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STATE v. ZEWEN

1 Div. 713.

116 So.2d 373 (1959)

STATE of Alabama v. E. R. ZEWEN, d/b/a Zewen Marine Supply.

Supreme Court of Alabama.

December 10, 1959.

Attorney(s) appearing for the Case

John Patterson, Atty. Gen., and Willard W. Livingston, Asst. Atty. Gen., for appellant.

Sydney S. Pfleger, Mobile, for appellee.

LIVINGSTON, Chief Justice.

This is an appeal by the State of Alabama from a decree of the Circuit Court of Mobile County, Alabama, in Equity, reversing a final assessment for sales tax made by the State Department of Revenue against the appellee, E. R. Zewen, individually, and doing business as Zewen Marine Supply.

The sole question presented on this appeal is the interpretation of an exemption statute. Sec. 755(r), Title 51, Code of Alabama

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