State v. BAY TOWING AND DREDGING CO.

MERRILL, Justice.

The taxpayer, appellee here and appellant below, took an appeal to the Circut Court of Mobile County, in Equity, from a final assessment of sales tax pursuant to the provisions of Title 51, Sec. 140, Code of 1940. From a decree in favor of the taxpayer, the State of Alabama appeals.

The agreed statement of facts shows that the taxpayer is engaged in the business of dredging dead oyster shells from beneath Mobile Bay and selling and delivering said shells. It used six tugs or tugboats to tow barges in Mobile Bay and elsewhere. The assessment by the State Department of Revenue…