State v. Reynolds Metals Company

This is an appeal by the State from a decree in equity on a ruling from a use tax assessment made by the State Department of Revenue. The decree upheld the assessment as to some of the items and set it aside as to others.

The parties candidly have reduced the argument to two classes of items. One class consists of reels, on which large aluminum cables are wound, and spools on which small aluminum wire is wound; and the other class is that of steel balls for ball machines. The decree held that these items are not subject to the use tax. Therefore, we shall confine our discussion to those items.

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