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BOSWELL v. SOUTH CENTRAL BELL TELEPHONE COMPANY

SC 643, 643-X.

301 So.2d 65 (1974)

Charles A. BOSWELL, as Commissioner of Revenue v. SOUTH CENTRAL BELL TELEPHONE COMPANY, a corporation.

Supreme Court of Alabama.

September 19, 1974.

Attorney(s) appearing for the Case

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

Atley A. Kitchings, Jr., Birmingham; Steiner, Crum & Baker and Walter R. Byars, Montgomery, for appellee.

MERRILL, Justice.

A justiciable controversy was presented in this proceeding for a declaratory judgment brought by South Central Bell Telephone Company against Charles A. Boswell, as Commissioner of Revenue of the State of Alabama, after the Commissioner had demanded three categories of alleged abandoned funds from South Central under Act No. 63, Acts of Alabama 1971, Vol. I, p. 101, approved April 27, 1971, and listed in the 1958 Recompilation as Tit. 47, §...

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