Legal Opinion

Haden v. Lee's Mobile Homes, Inc.

Alabama Court of Appeals

Decided August 15, 1961No. 3 Div. 68PublishedCited by 16 opinions

1Opinion of the Court

HARWOOD, Presiding Judge.

Upon reconsideration of this cause on application for rehearing, we have concluded that the original opinion and judgment should be withdrawn and the following substituted in its stead.

*378As stated in appellee’s brief, “This is a suit appropriately filed under the provisions of Section 890, Title 51 of the Code * * ” and concerns the question of whether “house trailers” are subject to a sales tax at rate of 3%, the rate of tax provided for the sale of personal property, or whether such sales should be taxed at a rate of 154%) which is the rate fixed in the Sales Tax Act…

2Cases cited12 opinions

  1. City of Birmingham v. Southern Express Co.Supreme Court of Alabama · 1909
  2. Curry v. Woodstock Slag CorporationSupreme Court of Alabama · 1942
  3. Glass v. Prudential Ins. Co. of AmericaSupreme Court of Alabama · 1945
  4. Lower Merion Township v. GallupSuperior Court of Pennsylvania · 1945
  5. State v. Maddox Tractor & Equipment Co.Supreme Court of Alabama · 1953

7 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. Barnes v. DaleSupreme Court of Alabama · 1988
  2. UNION MORTG. CO., INC. v. BarlowSupreme Court of Alabama · 1992
  3. Ex Parte Alfa Mut. Ins. Co.Supreme Court of Alabama · 2001
  4. City of Birmingham v. Stacy Williams Co., Inc.Supreme Court of Alabama · 1978
  5. Southern Bell Telephone & Telegraph Co. v. Department of Industrial RelationsAlabama Court of Appeals · 1964

11 more not listed; retrieve them via the Exa API.

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