RAY E. LOPER LUMBER CO. v. STATE

7 Div. 365.

113 So.2d 686 (1959)

RAY E. LOPER LUMBER CO. v. STATE of Alabama.

Supreme Court of Alabama.

July 2, 1959.


Attorney(s) appearing for the Case

Greenebaum, Barnett & Wood, Louisville, Ky., and Handy Ellis, Columbiana, for appellant.

John Patterson, Atty. Gen., Willard W. Livingston and Wm. H. Burton, Asst. Attys. Gen., for appellee.


COLEMAN, Justice.

Appellant is an Alabama corporation engaged in the business of severing timber from the soil and manufacturing the same into lumber, all in this State.

For the period from October 1, 1951, to June 30, 1954, appellant paid to the State a tax known as Forest Products Severance Tax, levied by Act No. 169, 1945 General Acts, page 285, as amended by Act No. 695, 1953 Acts, page 948.

Pertinent...

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