Young Men's Christian Ass'n of Birmingham v. State

COLEMAN, Justice.

Appellant is a charitable corporation organized under laws of Alabama, with principal office in Birmingham.

*642The' Department of Revenue of the State of Alabama levied an assessment against appellant for use tax. As provided by statute, appellant appealed to the circuit court, in equity, and there filed its bill of complaint.

The bill prayed for a decree setting aside the assessment, and declaring that § 12 of Title 51, Code of 1940, exempts appellant from liability for use tax on its tangible personal property used, stored, or consumed by appellant in carrying out its objectives…