STATE v. BARNES

2 Div. 1.

233 So.2d 83 (1970)

STATE of Alabama v. J. L. BARNES, d/b/a Barnes Music Co.

Court of Civil Appeals of Alabama.

March 11, 1970.


Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue, and B. Frank Loeb, Asst. Atty. Gen., for the State.

J. Garrison Thompson and McLean Pitts, Selma, for appellee.


THAGARD, Presiding Judge.

This case originated with an appeal by appellee-Barnes (appellant below) from a final assessment of sales tax made by appellant-State of Alabama (appellee below).

On February 16, 1966, appellee filed a bill of complaint in which it sought to have the court below set aside and cancel the final assessments entered by appellant.

The case was tried and the lower court entered a final decree holding appellant's assessment to be...

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