PER CURIAM.
AFFIRMED.
TORBERT, C. J., and JONES, ALMON, SHORES and EMBRY, JJ., concur.
MADDOX, FAULKNER and BEATTY, JJ., dissent.
BLOODWORTH, J., not sitting.
MADDOX, Justice (dissenting).
Is a corporate taxpayer, which uses pulpwood chips in its manufacturing process a "manufacturer" as defined in the Alabama Forest Products Privilege and Severance Tax Act, as amended [Code 1975, § 9-13-80, et seq.] and, therefore, liable...
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