Alabama Power Company v. State

MERRILL, Justice.

On August 30, 1956, the State of Alabama made a final assessment of use tax for the years 1954 and 1955 against appellant. On September 19, 1956, appellant filed a petition in. the Circuit Court in Equity contesting the assessment under the provisions of Tit. 51, § 140, Code 1940.

Appellant contends that the machines against which the assessment was made were exempt under Tit. 51, § 789(p), as amended, because they were used in the processing or manufacturing of personal property, or were indispensable and necessary to the operation of manufacturing electricity at appellant’s…