ALABAMA POWER COMPANY v. STATE

6 Div. 218.

103 So.2d 780 (1958)

ALABAMA POWER COMPANY v. STATE of Alabama.

Supreme Court of Alabama.

Rehearing Denied June 19, 1958.


Attorney(s) appearing for the Case

Martin & Blakey and Harold Bowron, Jr., Birmingham, for appellant.

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


MERRILL, Justice.

On August 30, 1956, the State of Alabama made a final assessment of use tax for the years 1954 and 1955 against appellant. On September 19, 1956, appellant filed a petition in the Circuit Court in Equity contesting the assessment under the provisions of Tit. 51, § 140, Code 1940.

Appellant contends that the machines against which the assessment was made were exempt under Tit. 51, § 789 (p), as amended, because they were used in...

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