State v. Smith

BROWN, Justice.

The appeal is by the state in two cases from a final decree of the circuit court, in equity, sitting as a court of appeals on the appeals of Gregory L. Smith and Flower-wood Nursery, Inc., which by agreement of the parties were consolidated in the circuit court and have been submitted in this court on the record of the trial heard by the court on testimony given ore temis and documentary evidence as noted by the register. The decree sustained the contentions of the appellees that the commodities as used in their respective businesses were exempt from the use tax under § 789,…