City of Montgomery v. Royal Exchange Assurance Corp.
Alabama Court of Appeals
Appeal from Montgomery City Court. Heard before Hon. Armstead Brown. Action by tlie Boyal Exchange Assurance Corporation of England against the City of Montgomery to recover $400 paid under protest, as a privilege or license tax for doing business in the city. Judgment for plaintiff and defendant appeals.
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Appeal from Montgomery City Court. Heard before Hon. Armstead Brown. Action by tlie Boyal Exchange Assurance Corporation of England against the City of Montgomery to recover $400 paid under protest, as a privilege or license tax for doing business in the city. Judgment for plaintiff and defendant appeals. Section 4, General Acts 1911, p. 159, is unconstitutional. 1st, because it is violative of the principle that when a tax is imposed on vocations or privileges or franchises, it must he equal. — Desty on Taxation, Sec. 36; Cooley on Taxation, sec. 378; Delena R. R. Tax Case, 18 Wall 206; City…
1Opinion of the Court
de GRAFFENRIED, J. —
This appeal involves the -single question of the constitutionality of subdivision 4 of the Revenue Act (page 1-63 of the General Acts of 1911). This act was approved March 31, 1911. We set out below so much of the subdivision as we deem necessary to a proper understanding of the following opinion :
*322“¡áec. 4. Every insurance company, except fraternal, doing business in this state, which flies a statement as required by section 4556 of the Code, shall at the same time pay to the insurance commissioner the following amounts, that is to say: Each fire insurance company shall…
2Cases cited23 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- Doyle v. Continental InsuranceSupreme Court of the United States · 1877
- Southern Railway Co. v. KingSupreme Court of the United States · 1910
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3Cited by8 opinions
- State v. McCartyAlabama Court of Appeals · 1912
- Houston County Board of Revenue v. PoynerSupreme Court of Alabama · 1938
- Touart v. American Cyanamid Co.Supreme Court of Alabama · 1948
- City of Birmingham v. Merchants Cigar & Candy Co.Supreme Court of Alabama · 1938
- City of Birmingham v. O'ConnellSupreme Court of Alabama · 1915
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