Supreme Court of Alabama.
COLEMAN, Justice.
This is an appeal by the state from a decree in equity setting aside a use tax assessment and holding that certain machines are exempt from use tax under § 789(p), Title 51, Code 1940, as amended.
As amended by Act No. 210, approved July 12, 1949, Acts of 1949, page 300, the statute recites in pertinent part as follows:
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