YOUNG MEN'S CHRISTIAN ASS'N OF BIRMINGHAM v. STATE

6 Div. 924.

93 So.2d 781 (1957)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF BIRMINGHAM v. STATE of Alabama.

Supreme Court of Alabama.

March 14, 1957.


Attorney(s) appearing for the Case

Irvine C. Porter, Birmingham, for appellant.

John Patterson, Atty. Gen., Willard W. Livingston and Jas. R. Payne, Asst. Attys. Gen., for appellee.


COLEMAN, Justice.

Appellant is a charitable corporation organized under laws of Alabama, with principal office in Birmingham.

The Department of Revenue of the State of Alabama levied an assessment against appellant for use tax. As provided by statute, appellant appealed to the circuit court, in equity, and there filed its bill of complaint.

The bill prayed for a decree setting aside the assessment, and declaring that § 12 of Title 51, Code of...

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