Legal Opinion
State v. L. P. Gas Transport Co.
Supreme Court of Alabama
Decided March 18, 1954No. 4 Div. 687PublishedCited by 7 opinions
1Per curiam
This is an appeal by the State from a de■cree in equity of the Circuit Court of Coffee County, at Enterprise, reversing an assessment of a mileage tax against appellee made by the State Department of Revenue. The mileage tax is on motor carriers using the highways of this State and was assessed under section 301(34), Title 48, Pocket Part, Code.
Motor carriers are defined by section 301(1), subd. H to include both common oarriers and contract carriers, as defined in section 301(1), subd. F for one, and section 301(1), subd. G for the other.
The State’s contention is that during the time in…
2Cases cited11 opinions
- Cobb v. HarringtonTexas Supreme Court · 1945
- Georgia Truck System, Inc. v. Interstate Commerce CommissionCourt of Appeals for the Fifth Circuit · 1941
- A. W. Stickle & Co. v. Interstate Commerce CommissionCourt of Appeals for the Tenth Circuit · 1942
- Boozer v. BlakeSupreme Court of Alabama · 1944
- People v. Hertz Driveurself Stations, Inc.Michigan Supreme Court · 1953
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Martin Truck Line, Inc. v. Alabama Tank Lines, Inc.Supreme Court of Alabama · 1954
- Brown v. National Motor Fleets, Inc.Supreme Court of Alabama · 1964
- Haden v. RhodesSupreme Court of Alabama · 1960
- State v. Glenwood Mercantile Co.Supreme Court of Alabama · 1954
- Alabama Public Service Commission v. Gas Utilities of Alabama, Inc.Supreme Court of Alabama · 1996
2 more not listed; retrieve them via the Exa API.