Legal Opinion
City of Sheffield v. General Exchange Ins. Corp.
Supreme Court of Alabama
Decided April 15, 1937No. 8 Div. 762PublishedCited by 4 opinions
1Opinion of the Court
BOULDIN, Justice.
By this action the City of Sheffield seeks to recover of General Exchange Insurance Corporation amounts alleged to be due as privilege or excise taxes on gross premiums collected on insurance policies issued in connection with sales of automobiles in Sheffield on the installment plan.
The claim is based on the same ordinance, and enabling statute (Gen.Acts 1927, p. 148, § 3), considered and applied in City of Sheffield v. Home Insurance Company, ante, p. 382, 174 So. 779, this day decided.
The cases differ only as to details. General Exchange Insurance Corporation, organized…
2Cases cited1 opinion
- City of Sheffield v. Home Ins. Co.Supreme Court of Alabama · 1937
3Cited by4 opinions
- Alfa Mut. Ins. Co. v. City of MobileSupreme Court of Alabama · 2007
- Motors Insurance Corporation v. City of BirminghamSupreme Court of Alabama · 1959
- State Farm Mutual Auto Insurance v. Board of Trustees of Firemen's Pension & Relief FundSupreme Court of Alabama · 1973
- City of Birmingham v. State Farm Mutual Automobile InsuranceSupreme Court of Alabama · 1980