STATE v. FOUR STATES DRILLING CO.

1 Div. 112.

177 So.2d 828 (1965)

STATE of Alabama v. FOUR STATES DRILLING CO., Inc., formerly known as Jett Drilling Co., Inc.

Supreme Court of Alabama.

August 12, 1965.


Attorney(s) appearing for the Case

Richmond M. Flowers, Atty. Gen., Willard W. Livingston and Herbert I. Burson, Jr., Asst. Attys. Gen., for appellant.

John W. McConnell, Jr., Armbrecht, Jackson, McConnell & DuMouy, Mobile, for appellee.


COLEMAN, Justice.

The controlling question in this case is whether certain casing, tubing, and other equipment, which is used in the operation of producing oil wells, constitutes a "machine used in . . . processing . . . tangible personal property," as such a machine is defined in the use tax law.

§ 789, Title 51, Code 1940, as amended prior to October 1, 1959, as here pertinent, recites:

"The storage...

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