Legal Opinion
County Board of Education v. State Ex Rel. Carmichael
Supreme Court of Alabama
Decided January 31, 1939No. 6 Div. 408, 409PublishedCited by 16 opinions
1Opinion of the Court
THOMAS, Justice.
'The two appeals, 6 Div. 408 and 6 Div. 409, are submitted, argued and assigned for decision as one case. They are so considered.
A statement of the case is-made by counsel for appellant, which we reproduce, in part, as follows:
In a declaratory judgment proceeding between the Board of Education of Jefferson County, as originally entitled, and the State Tax Commission of Alabama, the Board of Education asked the court below to declare:
“First. That so much of Article 13, Chapter 4, of the 1935 Revenue Act (Acts 1935, pages 508-516) as purports to impose an excise tax of six cents…
2Cases cited28 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Gwin, White & Prince, Inc. v. HennefordSupreme Court of the United States · 1939
- Dawson v. Kentucky Distilleries & Warehouse Co.Supreme Court of the United States · 1921
- Postal Telegraph-Cable Co. v. City of RichmondSupreme Court of the United States · 1919
- Graves v. Texas Co.Supreme Court of the United States · 1936
23 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Bd. of Dir. of La. Recovery Dist. v. All Taxpayers, Property Owners, and Citizens of StateSupreme Court of Louisiana · 1988
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- Dennis v. StateAlabama Court of Appeals · 1959
- JEFFERSON COUNTY, BD. OF HEALTH v. City of BessemerSupreme Court of Alabama · 1974
- Pruett v. PattonSupreme Court of Alabama · 1972
11 more not listed; retrieve them via the Exa API.