Layne Central Co. v. Curry

FOSTER, Justice.

This is a bill in equity by appellant for a declaratory judgment in connection with the Use Tax Act of Alabama, and which is specifically provided for in the Code of 1940, Title 51, § 810. The transaction occurred before the effective date of the Code of 1940; but the Code is not materially different from the legislative act then in effect. We will therefore refer to the Code, for convenience, and not the act.

The question argued is whether certain items are within the exception from the operation of the tax, as set out in section 789(q) of the Code, supra.

The tax is levied…