Legal Opinion
State v. Blair
Supreme Court of Alabama
Decided June 15, 1939No. 3 Div. 298PublishedCited by 5 opinions
1Opinion of the Court
GARDNER, Justice.
By virtue of the provisions of the General Acts 1923, page 36, General Acts 1927, pages 16,and 326, General Acts 1931, page 859, General Acts 1932, Ex.Sess., page 314, all as amended, there is levied what is known as an excise tax (City of Birmingham v. State, 233 Ala. 138, 170 So. 64), aggregating six cents per gallon on the storage or withdrawal from storage of gasoline in Alabama, and reports are required as to the amounts so stored or withdrawn.
The State insists that defendant Blair stored and withdrew from storage a large gallonage of gasoline without making the report…
2Cases cited17 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
- Surplus Trading Co. v. CookSupreme Court of the United States · 1930
- Silas Mason Co. v. Tax Commission of WashingtonSupreme Court of the United States · 1937
- Chicago, Rock Island & Pacific Railway Co. v. McGlinnSupreme Court of the United States · 1885
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3Cited by5 opinions
- Cozart v. StateAlabama Court of Appeals · 1964
- Alabama Gas Co. v. City of MontgomerySupreme Court of Alabama · 1947
- O'Pry Heating & Plumbing Co. v. StateSupreme Court of Alabama · 1941
- Hawke v. U.S. Centrifuge Systems, LLCSupreme Court of Alabama · 2013
- Thiele v. City of ChicagoIllinois Supreme Court · 1957