STATE v. KERSHAW MANUFACTURING COMPANY.

3 Div. 939.

137 So.2d 740 (1962)

STATE of Alabama v. KERSHAW MANUFACTURING COMPANY.

Supreme Court of Alabama.

February 1, 1962.


Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., Guy Sparks, Sp. Asst. Atty. Gen., and Jas. R. Payne, Asst. Atty. Gen., for appellant.

Ball & Ball, Fred S. Ball, Jr., and John R. Matthews, Jr., Montgomery, for appellee.


SIMPSON, Justice.

This is an appeal by the State from a final decree of the Circuit Court of Montgomery County, in Equity, vacating and setting aside a deficiency sales tax assessment made by the State Department of Revenue against The Kershaw Manufacturing Company, a corporation, the appellee here.

During the period of time covered by the assessment, June 1, 1953 through May 31, 1956, Kershaw was in the business of manufacturing various types of railroad...

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