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INTERNATIONAL PAPER COMPANY v. RABREN

3 Div. 389.

232 So.2d 627 (1970)

INTERNATIONAL PAPER COMPANY v. Harvey L. RABREN, as Commissioner of Revenue, State of Alabama.

Supreme Court of Alabama.

April 16, 1970.

Attorney(s) appearing for the Case

Johnstone, Adams, May, Howard & Hill, Brock B. Gordon, Mobile, for appellant.

MacDonald Gallion, Atty. Gen., Willard W. Livingston, Asst. Atty. Gen. and Counsel, Dept. of Revenue, William H. Burton, Asst. Atty. Gen. and Asst. Counsel, Dept. of Revenue, for appellee.

HARWOOD, Justice.

The International Paper Company, Inc., filed a bill seeking a declaration that under the requirements of our Forest Products Severance Tax Act, as amended, it had no right or duty to report, collect, and pay over to the State any severance tax on pulpwood chips, and that no lien was imposed on the pulpwood chips or the products manufactured therefrom where International, in good faith, has purchased said chips from a sawmill.

The State filed...

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