State v. Try-Me Bottling Co.

STAKELY, Justice.

On March 7, 1950, the State Department of Revenue made an assessment for a use tax on a Meyer Domore Bottle Cleaner together with parts, attachments and replacements therefor which were procured by appellees, doing business under the name of Try-Me Bottling Company, outside the State of Alabama for use in their bottling plant at Birmingham, Alabama. Under the provisions of § 140, Title 51, Code of 1940 an appeal was taken to the Circuit Court of Jefferson County, in Equity. A decree was entered by the equity court vacating the assessment and ordering a refund of the taxes…