State v. Lykes Brothers Steamship Company

This is an appeal from a final decree of the Circuit Court of 'Mobile County, in Equity, granting appellee relief sought in a bill of complaint. The bill was filed as a statutory appeal from a deficiency assessment by the Department of Revenue of the State of Alabama against appellee for sales tax allegedly due the State under the sales tax statute of this state. The State Department of Revenue levied the assessment on purchases of certain dunnage which appel-lee claims, and the trial court found, to be exempt by statute from such tax. The State here appeals to review the decision granting…