State v. Bay Towing & Dredging Company

GOODWYN, Justice.

In August, 1953, the State Department of Revenue made a final assessment of use tax on equipment purchased outside the state by the Bay Towing & Dredging Company, Inc. (hereafter referred to as Bay Company), appellee, during the period January 1, 1951, through March 31, 1953. Bay Company appealed the assessment to the Circuit Court of Mobile County where the case was submitted on Bay Company’s bill of complaint, the state’s answer thereto,, and an agreed statement of facts.

In substance, the facts agreed upon are as follows: Bay Company is a Mobile concern engaged in…