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STATE v. BURGESS MINING AND CONST. CO.

Civ. 4283.

464 So.2d 95 (1984)

STATE of Alabama v. BURGESS MINING AND CONSTRUCTION COMPANY.

Court of Civil Appeals of Alabama.

Rehearing Denied January 9, 1985.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, and John J. Breckenridge, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Stephen A. Rowe and Robert M. Smith of Lange, Simpson, Robinson & Somerville, Birmingham, for appellee.

BRADLEY, Judge.

The issue presented by this appeal is whether the lessee of coal interests, who had contracted with another company to strip mine the coal, was engaged in severing coal from the soil and, thus, was liable for the Alabama coal severance tax. The issue is one of first impression in this state. The Jefferson County Circuit Court held that the extracting company, Burgess Mining and Construction Corporation (Burgess), the corporation hired by the lessee...

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