Curry v. Woodstock Slag Corporation

FOSTER, Justice.

This is a suit by appellee against John C. Curry, as Commissioner of Revenue for Alabama, and as chief executive officer of the State Department of Revenue, for a declaratory judgment as to whether the sales tax is applicable to a given state of facts set out in the bill of complaint. The only relief sought is a declaration settling an alleged actual controversy between complainant and respondent as to the applicability of the Sales Tax Act, Code 1940, Tit. 51, § 752 et seq.

It therefore seeks the construction of a statute as authorized by Title 7, sections 157 et seq., Code of…