State v. Rockwood Alabama Stone Co.

FOSTER, Justice.

The one question on this appeal is-whether crushed limestone, as prepared' and sold by appellee, is a fertilizer excepted from the sales tax by section 755(g), Title 51, Code. That statute exempts from? the sales tax “proceeds of the sale, or sales,, of fertilizer. (But that) The word ‘fertilizer’ as used in this article shall not be-construed to include cottonseed meal, when not in combination with other materials.”"

There was much evidence given ore tenus. before the trial judge. A large part of it. was by expert technicians and by practical farmers. From this evidence the…