Gay v. State

It is well settled that one claiming exemption from taxation must bring his case clearly within the provisions of the Constitution and statute providing for such exemption, strictly construed. State v. Tuscaloosa Cotton Seed Oil Co., 208 Ala. 610, 95 So. 52; State ex rel. Smith, Atty. Gen., v. Elba Bank & Trust Co., 18 Ala. App. 253, 91 So. 917; Ex parte Elba Bank & Trust Company, 207 Ala. 711, 91 So. 922; Barnes, Sheriff, v. Jones, 139 Miss. 675, 103 So. 773, 43 A. L. R. 673.

The majority opinion ignores the settled rule of construction, and -sustains the exemption under section 3022 of the…