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STATE v. ALUMINUM COMPANY OF AMERICA

1 Div. 179, 179-A and 179-B.

190 So.2d 698 (1966)

STATE of Alabama v. ALUMINUM COMPANY OF AMERICA.

Supreme Court of Alabama.

October 6, 1966.

Attorney(s) appearing for the Case

Richmond M. Flowers, Atty. Gen., Willard W. Livingston and Wm. H. Burton, Asst. Attys. Gen., for appellant.

Gessner T. McCorvey, Jeptha Hill and McCorvey, Turner, Johnstone, Adams & May, Mobile, for appellee.

LIVINGSTON, Chief Justice.

These are appeals taken by the State of Alabama from a final decree of the Circuit Court of Mobile County, Alabama, in Equity, setting aside and declaring to be erroneous and excessive to the extent of $13,609.70 in each instance, three final assessments of Alabama foreign corporation franchise tax.

Pursuant to Title 51, Sec. 348, Code of Alabama 1940, the State Department of Revenue made three final assessments of franchise tax...

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