Legal Opinion

Sanford Service Co. v. City of Andalusia

Supreme Court of Alabama

Decided May 24, 1951No. 4 Div. 653Published

1Opinion of the Court

55 So.2d 856 (1951)

SANFORD SERVICE CO., Inc.

v.

CITY OF ANDALUSIA

4 Div. 653.

Supreme Court of Alabama.

May 24, 1951.

Rehearing Denied June 28, 1951.

Further Rehearing Denied January 10, 1952.

Powell, Albritton & Albritton, Robt. B. Albritton and Albert L. Rankin, all of Andalusia, for petitioner.

Jas. M. Prestwood, Andalusia, opposed.

FOSTER, Justice.

This suit is to test the legal right of a city to levy an excise tax on the act of delivering by the seller in the consummation of a sale of petroleum products in the City of Andalusia, after transporting the same in one act from without the city and…

2Cases cited20 opinions

  1. Freeman v. HewitSupreme Court of the United States · 1947
  2. Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
  3. McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
  4. McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
  5. Nippert v. City of RichmondSupreme Court of the United States · 1946

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