Legal Opinion
Bonds v. State Department of Revenue
Supreme Court of Alabama
Decided December 7, 1950No. 6 Div. 174PublishedCited by 10 opinions
1Opinion of the Court
FOSTER, Justice.
This is a proceeding for a declaratory judgment to test the effect of an amendment to the Constitution applicable to Marion County.
The Legislature of 1949 by Local Act No. 115, Acts 1949, page 139, had levied a local privilege tax for that county on retail sales and uses of personal property. It is broadly equal to one-half of the State sales and use taxes. The proceeds are to be used in the construction and maintenance of specified health units and other purposes in the county.
The 'bill of complaint alleges the Act as passed was void for a failure to comply with sections 45…
2Cases cited13 opinions
- Ex parte PollardSupreme Court of Alabama · 1866
- Matter of Sherrill v. . O'BrienNew York Court of Appeals · 1907
- State v. RogersSupreme Court of Alabama · 1894
- Beeland Wholesale Co. v. KaufmanSupreme Court of Alabama · 1937
- Newton v. City of TuscaloosaSupreme Court of Alabama · 1948
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- State v. CousanSupreme Court of Louisiana · 1996
- Ex Parte Southern Ry. Co.Supreme Court of Alabama · 1989
- Kahalekai v. DoiHawaii Supreme Court · 1979
- Ex Parte MelofSupreme Court of Alabama · 1999
- Egbert v. NISSAN MOTOR CO., LTD.Utah Supreme Court · 2010
5 more not listed; retrieve them via the Exa API.