State Tax Commission v. County Board of Education

BOULDIN, Justice.

The legislative power to impose an excise tax on counties, municipalities, and other government subdivisions or agencies, engaged in enterprises for which such tax is imposed on private persons or corporations, was considered and upheld in State v. City of Montgomery, 228 Ala. 93, 151 So. 856.

It was observed that it had not theretofore been the policy of the lawmakers of this state to impose such tax. In view of this policy, grounded upon the. fact that such tax could be paid only from other tax receipts, it was declared that our gasoline excise tax statutes, as they then…