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STATE v. ALUMINUM ORE CO.

1 Div. 619.

82 So.2d 800 (1955)

The STATE of Alabama et al. v. ALUMINUM ORE CO., et al.

Supreme Court of Alabama.

October 13, 1955.

Attorney(s) appearing for the Case

John Patterson, Atty. Gen., and Willard W. Livingston and H. Grady Tiller, Asst. Attys. Gen., for appellants.

McCorvey, Turner, Rogers, Johnstone & Adams, Mobile, for appellees.

MERRILL, Justice.

This is an appeal from a decree of the Circuit Court of Mobile County, in Equity, overruling demurrers of the Alabama State Department of Revenue and the State of Alabama to the taxpayers' bill of complaint. The bill presented an appeal under the provisions of § 140, Title 51, Code of 1940, from a final assessment by the State Department of Revenue of franchise taxes for the year 1951. The franchise tax was assessed against the Aluminum Ore...

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