State v. Toolen

MERRILL, Justice.

The State of Alabama appeals from a decree setting aside and annulling a use tax assessment against St. Mary’s Roman •Catholic Church in Mobile. The State had made the assessment and Most Rev. T. J. Toolen, Bishop of Mobile, as a corporation sole and as trustee for the use and benefit •of the pastor and St. Mary’s Parish, filed an appeal to the circuit court under the provisions of Tit. 51, § 140, Code 1940, for the use and benefit of St. Mary’s Parish. Since the statute permits a taxpayer to appeal to the circuit court, and since the circuit court referred to St. Mary’s…