State v. Hanna Steel Corporation

MERRILL, Justice.

The question presented in this case is whether a piece of machinery called a slitting line, used in steel manufacturing, was subject to the use tax, Tit. 51, §§ 788 and 789, 1940 Code, as amended. The case began as an appeal from a final assessment for use taxes under Tit. 51, § 140, Code 1940.

Prior to October 1, 1959, such machinery was exempt from the use tax. The Legislature repealed the exemption and levied a tax by Act No. 99, Acts of Alabama 1959, p. 295, approved August 18, 1959. The effective date of the act was October 1, 1959.

Between the date of approval and the…