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STATE v. GM & O LAND COMPANY

Civ. 27.

275 So.2d 687 (1973)

STATE of Alabama v. GM & O LAND COMPANY, a corporation.

Court of Civil Appeals of Alabama.

Rehearing Denied February 21, 1973.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue, and Asst. Atty. Gen., Philip C. Davis, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., for appellant.

Steiner, Crum & Baker and M. R. Nachman, Jr., Montgomery, for appellee.

HOLMES, Judge.

The appellant, State of Alabama, entered a final assessment for the lease tax levied by Tit. 51, § 629(21)-(28), Code of Alabama 1940.

From this final assessment, appellee appealed pursuant to the provisions of Tit. 51, § 140, Code of Alabama 1940, to the Circuit Court of Montgomery County.

The trial court, in its decree, determined that appellee did not owe the lease tax charged to it in the final assessment. It is from this...

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