Curry v. Alabama Power Co.

LIVINGSTON, Justice.

This action was instituted by appellee, Alabama Power Company, a corporation, by a petition for a declaratory judgment (Title 7, § 156 et seq., Code of 1940) to determine the validity of an assessment of use taxes made against it under the provisions of the Alabama Use Tax Act, Title 51, § 787 et seq., Code of 1940; and to determine whether the appellee is entitled to a refund of the tax paid under protest.

The tangible personal property involved' in the assessment consists of boilers, engines, condensers, generators and transformers, and attachments and replacements…