Legal Opinion
Standard Dredging Corporation v. State
Supreme Court of Alabama
Decided June 30, 1960No. 3 Div. 765PublishedCited by 4 opinions
1Opinion of the Court
GOODWYN, Justice.
This is an appeal by the Standard Dredging Corporation (herein referred to as Standard) from a decree of the circuit court of Montgomery County, in equity, sustaining an' assessment made against it by the State for a contractor’s license tax prescribed by § 496, Tit. 51, Code 1940. Our problem is to determine whether such license tax may validly be levied against Standard as a consequence of its acceptance and performance of a contract with the United States for maintenance dredging of the navigation channel in Mobile Bay.
Except for certain exhibits, and the testimony of one…
2Cases cited36 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
- Huron Portland Cement Co. v. City of DetroitSupreme Court of the United States · 1960
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
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3Cited by4 opinions
- Bean Dredging v. Alabama Dept. of RevenueSupreme Court of Alabama · 2003
- Holmes v. CookCourt of Civil Appeals of Alabama · 1970
- Family Discount Stamp Co. of Georgia v. StateSupreme Court of Alabama · 1962
- Wilburn Quarries, LLC v. State Department of RevenueCourt of Civil Appeals of Alabama · 2010