[Download] "State Alabama v. Hanna Steel Corporation" by Supreme Court of Alabama # Book PDF Kindle ePub Free
eBook details
- Title: State Alabama v. Hanna Steel Corporation
- Author : Supreme Court of Alabama
- Release Date : January 12, 1963
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
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 The Legislature repealed the exemption and levied a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.
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