State v. Atlantic Coast Line R. Co.
Supreme Court of Alabama
Appeal from Circuit Court, Montgomery County; Gaston Gunter, Judge. Action by tlie State of Alabama against the Atlantic Coast Line Railroad Company. From' a judgment sustaining a demurrer to the complaint, the plaintiff appeals.
1Opinion of the CourtSomerville, J.
The state of Alabama sues to recover of the defendant railroad company, as a domestic corporation, the sum of $2S,000, claimed to be due as a franchise tax levied under section 16 of the Revenue Act of 1915 (Acts 1915, p. 397), and estimated upon the entire capital stock of the corporation.
The state’s theory is that defendant, though originally chartered by the state of Virginia, has, by consolidation with several railroad companies organized under the laws of Alabama, and operating therein, become in fact a domestic corporation, and subject as such to all the laws of Alabama.
The defendant’s…
2Cases cited8 opinions
- Louisville, New Albany & Chicago Railway Co. v. Louisville Trust Co.Supreme Court of the United States · 1899
- St. Louis & San Francisco Railway Co. v. JamesSupreme Court of the United States · 1896
- Kansas City, Memphis & Birmingham Railroad v. StilesSupreme Court of the United States · 1916
- Southern Railway Co. v. AllisonSupreme Court of the United States · 1903
- Meyer v. Johnston & StewartSupreme Court of Alabama · 1879
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3Cited by14 opinions
- Alabama Power Co. v. McNinchCourt of Appeals for the D.C. Circuit · 1937
- Boyette v. Preston Motors CorporationSupreme Court of Alabama · 1921
- Cole v. Louisville & Nashville Railroad CompanySupreme Court of Alabama · 1957
- Reichert v. Jerome H. Sheip, Inc.Supreme Court of Alabama · 1921
- William H. Ellis v. State National Bank of Alabama, the American National Bank of Gadsden v. Central Bank and Trust CompanyCourt of Appeals for the Fifth Circuit · 1970
9 more not listed; retrieve them via the Exa API.