State v. Lamson & Sessions Company

COLEMAN, Justice.

The Tax Assessor of Jefferson County added to the ad valorem tax return of the appellee, taxpayer, an item listed as “20. Supplies, raw materials and manufactured articles of manufacturers, not including products manufactured within twelve months and stored at point of manufacture.” in the assessed value of $229,100. Taxpayer appealed to the circuit court where ninety-five per cent of the additional assessment, being $217,645, was annulled and set aside. From the judgment of the circuit court, the tax assessor and the State have taken the instant appeal.

Appellants insist that…