State v. Union Tank Car Company

.SIMPSON, Justice.

The facts in this case were stipulated and are as follows: Union Tank Car Company is a New Jersey corporation and is qualified to do business in Alabama. It manufactured in Indiana two railroad cars which are the subject of the use tax assessment involved in this case. It then leased these two railroad cars to United States Steel Corporation who used the two cars in the State of Alabama and elsewhere.

■ On January 22, 1965, a use tax assessment against' Union Tank Car Company was made final in the amount of $630.82. The assessment made by the Department of Revenue was based…