STATE v. BLOUNT BROTHERS CORPORATION

3 Div. 146.

172 So.2d 389 (1965)

STATE of Alabama v. BLOUNT BROTHERS CORPORATION.

Supreme Court of Alabama.

February 25, 1965.


Attorney(s) appearing for the Case

Richmond M. Flowers, Atty. Gen., Willard W. Livingston and B. Frank Loeb, Asst. Attys. Gen., for appellant.

Capell, Howard, Knabe & Cobbs, Fontaine M. Howard and Rufus M. King, Montgomery, for appellee.


SIMPSON, Justice.

This is an appeal from the Circuit Court of Montgomery County, in Equity, by the State from a decree of that court cancelling and setting aside a final assessment made by the State of certain sales taxes which were sought to be imposed upon appellee.

Appellee is engaged in the general contracting business in the State of Alabama with a major portion of its activity consisting of paving roads. The subject matter of the sales tax is the use...

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