Legal Opinion
Jolly v. City of Birmingham
Court of Civil Appeals of Alabama
Decided August 27, 1975No. Civ. 493PublishedCited by 7 opinions
1Opinion of the Court
HOLMES, Judge.
This appeal questions the validity of a municipal ordinance of the City of Birmingham imposing an occupational license tax.
The trial court found the ordinance constitutional, granted the city’s motion for a directed verdict, and allowed the jury to determine the amount due.
Appellant argues that the ordinance is invalid in that its enactment violated Act No. 452 of the Legislature of Alabama, Regular Session 1955; he further argues that the ordinance is, in fact, a proscribed tax on income in violation of § 89 of the Constitution of Alabama; he also urges error in that the…
2Cases cited11 opinions
- Standard Chemical & Oil Co. v. City of TroySupreme Court of Alabama · 1917
- State v. Pure Oil Co.Supreme Court of Alabama · 1951
- Estes v. City of GadsdenSupreme Court of Alabama · 1957
- Dreyfus v. City of MontgomeryAlabama Court of Appeals · 1912
- McPheeter v. City of AuburnSupreme Court of Alabama · 1972
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Atkins v. City of Tarrant CityCourt of Criminal Appeals of Alabama · 1979
- Jefferson County v. RichardsSupreme Court of Alabama · 2001
- Brown v. BOARD OF EDUC. OF MONTG. COUNTYSupreme Court of Alabama · 2003
- Wilson v. DawsonSupreme Court of Alabama · 1991
- American Bankers Life Assurance Co. of Florida v. City of BirminghamSupreme Court of Alabama · 1993
2 more not listed; retrieve them via the Exa API.