State v. Tuscaloosa Cotton Seed Oil Co.
| Decision Date | 04 January 1923 |
| Docket Number | 6 Div. 786. |
| Citation | 208 Ala. 610,95 So. 52 |
| Parties | STATE v. TUSCALOOSA COTTON SEED OIL CO. |
| Court | Alabama Supreme Court |
Appeal from Circuit Court, Tuscaloosa County; Henry B. Foster Judge.
Proceeding by the State of Alabama to tax property of the Tuscaloosa Cotton Seed Oil Company. Judgment for defendant, and plaintiff appeals. Reversed and remanded.
Harwell G. Davis, Atty. Gen., for the State.
Foster Verner & Rice, of Tuscaloosa, for appellee.
It is a general rule that exemptions from taxation must be strictly construed in favor of the taxing power. Cooley on Taxation (3d Ed.) p. 357. The articles in question were not acquired for prompt shipment, that is, by the appellees as a dealer or broker for immediate resale and shipment, but for the purpose of being manufactured into a compound or mixed commodity of merchandise, but had not been manufactured and were held for the purpose of being converted into manufactured articles. Subdivision (g) of section 2 of the Revenue Act of 1919, p 283, exempts the articles there mentioned while in the hands of the producer or his landlord or of "purchaser purchasing the same for prompt shipment." This quoted provision applies to dealers and brokers who acquire the articles for exchange or resale and prompt shipment, and not to this appellee, who acquired the same for manufacturing purposes, notwithstanding it contemplated early sales and shipment of the compound into which they were to be manufactured.
Subdivision (i) exempts only manufactured articles for a certain period, not articles to be used for manufacturing purposes.
Nor do we think that the linting of...
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