Allgood v. Sloss-Sheffield Steel & Iron Co.
Supreme Court of Alabama
Appeal from Montgomery City Court. Heard before Hon. Gaston Gunter. Mandamus by Sloss-Sheffield Steel & Iron Company originally directed to C. Brooks Smith as State Auditor, and revived against M. C. Allgood as his successor in office, to compel him to issue his warrant for certain license taxes paid into the State Treasury under an act declared unconstitutional and void. From a judgment granting the writ the Auditor appeals.
1Opinion of the CourtSomerville, J.
The following principles of statutory construction must be regarded as thoroughly well settled, both upon the soundest reasoning and the highest authority:
(1, 2) 1. “Where an amendment is made that changes the old law in its substantial provisions, it must, by a necessary implication, repeal the old law so far as they are in conflict. And where a new law, whether it be in the form of an amendment or otherwise, covers the whole subject-matter of the former, and is inconsistent with it, and evidently intended to supersede and take the place of it, it repeals the old law by implication.”—36 Cyc.…
2Cases cited21 opinions
- Murdock v. City of MemphisSupreme Court of the United States · 1875
- Steamship Co. v. JoliffeSupreme Court of the United States · 1865
- Great Northern Railway Co. v. United StatesSupreme Court of the United States · 1908
- Bear Lake & River Water Works & Irrigation Co. v. GarlandSupreme Court of the United States · 1896
- Ely and Others v. . HoltonNew York Court of Appeals · 1857
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3Cited by31 opinions
- Fletcher v. Tuscaloosa Federal Savings & Loan Ass'nSupreme Court of Alabama · 1975
- Woco Pep Co. of Montgomery v. City of MontgomerySupreme Court of Alabama · 1925
- Sills v. SillsSupreme Court of Alabama · 1944
- Heck v. HallSupreme Court of Alabama · 1939
- King v. UhlmannArizona Supreme Court · 1968
26 more not listed; retrieve them via the Exa API.