Anniston Electric & Gas Co. v. State
Alabama Court of Appeals
Taxation. Appeal from Anniston City Court. Heard before Hon. Thomas W. Coleman, Jr. Proceedings by the State of Alabama to collect certain license taxes from the Anniston Electric & Gas Co. Judgment for the state and the defendant appeals.
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Taxation. Appeal from Anniston City Court. Heard before Hon. Thomas W. Coleman, Jr. Proceedings by the State of Alabama to collect certain license taxes from the Anniston Electric & Gas Co. Judgment for the state and the defendant appeals. It was not the purpose or intention of the Legislature to require more than one license for any one business, and the statute cannot be construed to require a license tax for the town where the principle place of business is lo-' cated, and an additional license tax for each adjacent town through which the lines run. — Southern liy. Go. v. Mitchel, 139 Ala.…
1Opinion of the CourtThomas, J.
Section 2361 of the Code of 1907 provides : “Licenses are required of all persons engaged in or carrying on any business, or doing any act in this section specified, for which shall be paid for the use of the state the following taxes, to wit: * * * (35) Each electric light or power company, street railroad company, water works company or corporation, gas company or corporation, operated by a person or company or corporation for public uses, other than a municipality, shall pay to the state the following license taxes: In cities or towns of twenty thousand inhabitants or more —two hundred…
2Cases cited4 opinions
- Southern Railway Co. v. MitchellSupreme Court of Alabama · 1903
- Hochstadler v. StateSupreme Court of Alabama · 1882
- Jebeles Bros. v. StateSupreme Court of Alabama · 1897
- Johnson v. StateSupreme Court of Alabama · 1907
3Cited by3 opinions
- Edgil v. City of Carbon HillSupreme Court of Alabama · 1926
- Owen v. West Alabama Butane CompanySupreme Court of Alabama · 1965
- Opdyke v. City of AnnistonAlabama Court of Appeals · 1918