Legal Opinion
Butler v. D. A. Schulte, Inc.
Court of Appeals for the Fifth Circuit
Decided November 15, 1933No. 7017PublishedCited by 5 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
The Tobacco Tax Act, Acts of the Alabama Legislature approved October 22, 1932 (Gen. Acts Ala. 1932, Ex. Sess., p. 114), imposing a graduated license or privilege tax on articles including tobacco, set it at 1 Cent for each package of cigarettes retailing at 5 cents, with an additional 1-eent tax for each additional 5 cents or fraction of the retail selling price.
As though the phrase “retail price” was not sufficiently definite in itself, it was undertaken by subdivision 9 of section 1 to further define it:
“(a) Whenever in this Section reference is made to any…
2Cases cited23 opinions
- Matthews v. RodgersSupreme Court of the United States · 1932
- Hawks v. HamillSupreme Court of the United States · 1933
- Ohio Oil Co. v. ConwaySupreme Court of the United States · 1929
- Schoenthal v. Irving Trust Co.Supreme Court of the United States · 1932
- Smith v. Vulcan Iron WorksSupreme Court of the United States · 1897
18 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Griswold v. the President of the United StatesCourt of Appeals for the Fifth Circuit · 1936
- Edenborn v. WigtonCourt of Appeals for the Fifth Circuit · 1934
- Lea v. Vasco Products, Inc.Court of Appeals for the Fifth Circuit · 1936
- Bradford v. HurtCourt of Appeals for the Fifth Circuit · 1936
- Florida Agency for Health Care Administration v. Administrator for the Centers for Medicare & Medicaid ServicesCourt of Appeals for the Eleventh Circuit · 2025