Legal Opinion

Hamilton v. Pullman Car Mfg. Corporation

Supreme Court of Alabama

Decided June 20, 1935No. 6 Div. 681PublishedCited by 7 opinions

1Opinion of the Court

THOMAS, Justice.

The complaint sought recovery of certain school taxes alleged to have been illegally collected and paid under protest. Sections 3023-3025, Code.

The suit is in the nature of a rehearing by defendants. The fact of exemption by statute from taxation of an industrial plant —as plaintiff — was considered and established in Pullman Car & Mfg. Corporation of Alabama v. Hamilton et al., 229 Ala. 184, 155 So. 616. It was there declared that the special school tax amendment to the Constitution providing for county and school district taxes authorized taxes to be laid and collected on…

2Cases cited8 opinions

  1. Kimmons v. Jefferson County Board of EducationSupreme Court of Alabama · 1920
  2. Turk v. County Board of EducationSupreme Court of Alabama · 1930
  3. Greeson Mfg. Co. v. County Board of EducationSupreme Court of Alabama · 1928
  4. Crow v. General Cable CorporationSupreme Court of Alabama · 1931
  5. Southern Railway Co. v. St Clair Co.Supreme Court of Alabama · 1899

3 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Opinion of the JusticesSupreme Court of Alabama · 1993
  2. Frazier v. State Tax CommissionSupreme Court of Alabama · 1937
  3. Minnifield v. StateCourt of Criminal Appeals of Alabama · 2005
  4. Henry v. McCormack Bros. Motor Car Co.Supreme Court of Alabama · 1936
  5. Weaver v. Madison City Board of EducationDistrict Court, N.D. Alabama · 2013

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