STATE v. CALUMET & HECLA, INC., ALAMET DIVISION

2 Div. 495.

206 So.2d 354 (1968)

STATE of Alabama v. CALUMET & HECLA, INC., ALAMET DIVISION.

Supreme Court of Alabama.

January 11, 1968.


Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., Willard W. Livingston and Wm. H. Burton, Asst. Attys. Gen., for appellant.

Reeves & Stewart, Selma, for appellee.


HARWOOD, Justice.

This is an appeal by the state from a decree holding that paper bags used in the course of manufacturing magnesium were subject of a use tax of 1 ½% rather than 3% as assessed by the Revenue Department, the lower court taking the view that the bags as used were "machines" in the processing and manufacture of the magnesium.

Calumet and Hecla, the appellee here, is engaged in the production of primary magnesium metal in the form of ingots...

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