State v. New Florence Operating Co.

Action by the state against appellee for taxes alleged to be due and unpaid. The reporter will set out the agreed statement of facts on which the case was, tried in the- court below where judgment was rendered by the court, sitting without a jury, for the appellee, from- which ruling the state appeals.-

It is the general rul$ that statutes providing for taxation are to be construed strictly against the state and in favor of the taxpayers, and the burdens and liabilities which they impose are to be kept within the strict letter of the law, and not extended beyond its clear terms by any…