State v. Advertiser Co., Inc.

BROWN, Justice.

The appeal in this case is by the State from a final decree of the Circuit Court of Montgomery County, in Equity, Judge Walter B. Jones presiding, vacating in part an assessment of use taxes made by the Department of Revenue against property purchased by the taxpayer for use in its business of processing and creating two daily newspapers published as The Montgomery Advertiser and The Alabama Journal. After protest made by the taxpayer to the Department of Revenue that the property, the subject of the assessment, was exempt by the provisions of Code of 1940, Tit. 51, § 789…