Eliasberg Bros. Mercantile Co. v. Grimes
Supreme Court of Alabama
Appeal from Circuit Court, Dallas County; B. M. Miller, Judge. Bill by W. C. Grimes against Eliasberg Bros. Mercantile Company to enjoin or restrain from certifying to the state tax officials the salary earned by said Grimes as an employe of respondent. From a decree granting the relief prayed, respondents appeal. The bill alleges that Grimes is a married man, with a wife as his only dependent; that he is employed by Eliasberg Bros.
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Appeal from Circuit Court, Dallas County; B. M. Miller, Judge. Bill by W. C. Grimes against Eliasberg Bros. Mercantile Company to enjoin or restrain from certifying to the state tax officials the salary earned by said Grimes as an employe of respondent. From a decree granting the relief prayed, respondents appeal. The bill alleges that Grimes is a married man, with a wife as his only dependent; that he is employed by Eliasberg Bros. Mercantile Company at a stated salary; and that they are about to make returns to the state tax officials of the income or salary received by Grimes so that the…
1Opinion of the CourtSomerville, J.
The question of decisive importance presented by this appeal is whether or not the graduated tax of from 2 to 4 per centum imposed upon incomes by the Revenue Act of 1919 (Gen. Acts 1919, pp. 374-395) is in violation of section 214 of the Constitution of Alabama, which declares:
“The Legislature shajl not have the power to levy in any one year a greater rate of taxation than sixty-five one-hundredths of one per centum on the value of the taxable property within this state.”
[1 ] The solution of the major question obviously depends upon two constituent inquiries: (1) Is income “property” in the…
2Cases cited27 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
22 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Diefendorf v. GalletIdaho Supreme Court · 1932
- Beeland Wholesale Co. v. KaufmanSupreme Court of Alabama · 1937
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Jensen v. HennefordWashington Supreme Court · 1936
- Hale v. State Bd. of Assessment and ReviewSupreme Court of the United States · 1937
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