Scurlock v. Henderson

The majority opinion takes as its touchstone rule of construction the axiom that tax exemptions are never presumed, and that a grant of an exemption must be made out beyond a reasonable doubt. This is undoubtedly true, but, while exemption clauses are to be construed most strongly against the taxpayer, they are not to be so strictly construed as to defeat or destroy the intent and purpose of the enactment, and no strained construction will be given them that will effect that end. State v. Wertheimer Bag Co., 253 Ala. 124, 127, 43 So. 2d 824. It has been said that “If the act expresses the…