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ALABAMA-GEORGIA SYRUP CO. v. STATE

3 Div. 528.

42 So.2d 796 (1949)

ALABAMA-GEORGIA SYRUP CO. v. STATE.

Supreme Court of Alabama.

November 10, 1949.

Attorney(s) appearing for the Case

Fred S. Ball, Jr., of Montgomery, for appellant.

Spain, Gillon, Grooms & Young, of Birmingham, for Birmingham Paper Co., amicus curiae.

A. A. Carmichael, Atty. Gen., and H. Grady Tiller, Asst. Atty. Gen., for appellee.

STAKELY, Justice.

This case involves an interpretation of the Use Tax statutes as applied to (1) fiber box containers, (2) barrel containers and (3) platform trucks.

On July 16, 1947 the State Department of Revenue notified Alabama-Georgia Syrup Company (appellant) that on the aforesaid date it made an order making final an assessment against it on June 6, 1947 for use tax under the provisions of the Alabama Use Tax Act, § 787 et seq., Title 51, Code...

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