Alabama Ice & Utilities Co. v. City of Montgomery

LIVINGSTON, Justice.

This is an appeal from an adverse ruling on demurrer to appellant’s bill for declaratory judgment. The bill as amended shows appellant corporation to be engaged in the business of manufacturing ice, and from time to time buys diesel oil in lots of fifty gallons or more for fuel in operating diesel engines used in its manufacturing enterprise.

The diesel oil is acquired from independent dealers located outside the State of Alabama. On some occasions the independent dealer will deliver diesel oil onto appellant’s premises without prior order. On other occasions appellant will…