STATE v. MOBILE STOVE & PULLEY MFG. CO.

1 Div. 378.

52 So.2d 693 (1950)

STATE v. MOBILE STOVE & PULLEY MFG. CO., Inc.

Supreme Court of Alabama.

As Extended on Denial of Rehearing May 24, 1951.


Attorney(s) appearing for the Case

A. A. Carmichael, Atty. Gen., and M. Roland Nachman, Jr., Asst. Atty. Gen., for appellant.

Smith, Hand, Arendall & Bedsole and Thos. G. Greaves, Jr., all of Mobile, for appellee.


LAWSON, Justice.

The State Department of Revenue, entertaining the view that the amount of sales tax paid by Mobile Stove & Pulley Manufacturing Company, Inc., a corporation (hereinafter referred to as the taxpayer), for a period of approximately five years was incorrect, gave notice thereof to said taxpayer, who appeared in protest of any increased assessment. §§ 766, 767, Title 51, Code 1940.

On September 22, 1948, the Department of Revenue...

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