State v. Automatic Sales

The State Department of Revenue entered an assessment in the manner provided by law for sales tax, which the appellant contends was due the State by appellees on the retail sales of cigarettes through vending machines set up in Mobile and Baldwin Counties. Appellees appealed from this assessment to the circuit court, sitting in equity, Mobile County, and from an adverse decision of that court the State here appeals.

Appellees, in their complaint, allege that the Department of Revenue, covering a period from March, 1957 through February 29, 1960 (which we will hereafter refer to as the audit…