State v. Twin Seam Mining Company

COLEMAN, Justice.

This is an appeal by the State from a decree of the circuit court, in equity, wherein the court set aside and held for naught a use tax assessment made by the Department of Revenue against the appellee as taxpayer.

The Department of Revenue determined that taxpayer was liable for use tax on a certain dragline owned by taxpayer and used by it exclusively in mining coal. From the assessment by the Department, taxpayer appealed to the circuit court, in equity, as provided by § 140, Title 51, Code 1940, as amended.

The determination by the court, that taxpayer is not liable for the…