Newbern v. State

THAGARD, Presiding Judge.

This is an appeal from a final consolidated decree of the Circuit Court of Montgomery County, Alabama, ascertaining the amount of use tax owed by appellants to appellee under three assessments theretofore made by the Státe Department of Revenue against appellants.

From the assessments, which were made in 1969, appellants appealed to the Circuit Court of Montgomery County, in Equity, which said court in three final decrees dat-, ed June 11, 1969, set aside said assessments, whereupon the State appealed to this court. The issues raised on the first appeal to this court…