STATE v. HANNA STEEL CORPORATION

6 Div. 969.

158 So.2d 906 (1963)

STATE of Alabama v. HANNA STEEL CORPORATION.

Supreme Court of Alabama.

December 12, 1963.


Attorney(s) appearing for the Case

Richmond M. Flowers, Atty. Gen., and Herbert I. Burson, Jr., Asst. Atty. Gen., for appellant.

Jas. M. Fullan, Jr., Birmingham, for appellee.


MERRILL, Justice.

The question presented in this case is whether a piece of machinery called a slitting line, used in steel manufacturing, was subject to the use tax, Tit. 51, §§ 788 and 789, 1940 Code, as amended. The case began as an appeal from a final assessment for use taxes under Tit. 51, § 140, Code 1940.

Prior to October 1, 1959, such machinery was exempt from the use tax. The Legislature repealed the exemption and levied a tax by Act...

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