Louisville N. R. Co. v. State
Supreme Court of Alabama
Appeal from Circuit Court, Montgomery County; Gaston Gunter, Judge. Action by the State, against the Louisville & Nashville Railroad Company, for collection of a franchise tax. Ftom the judgment rendered, the Railroad Company appeals.
1Opinion of the Court
ANDERSON, O. J.
The trial court, that is, the circuit court, held that the appellant, a foreign corporation, was liable for a franchise tax as provided by the act of 1915, based upon the amount of “capital actually employed in this state,” regardless of the proportion it may bear to the appellant’s capital stock; and in doing this followed literally so much of the act as related to a franchise tax on corporations,' and which said act to this extent was worded like section 232 of the Constitution of 1901. So much of section 16 of the act of 1915, page 397, as is essential to an understanding of…
2Cases cited5 opinions
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
- Southern Railway Co. v. GreeneSupreme Court of Alabama · 1909
3Cited by25 opinions
- White v. Reynolds Metals Co.Supreme Court of Alabama · 1989
- State v. Pullman-Standard Car Mfg. Co.Supreme Court of Alabama · 1938
- Penn Mut. Life Ins. Co. v. StateSupreme Court of Alabama · 1931
- Morgan v. Board of School Com'rs of Mobile CountySupreme Court of Alabama · 1946
- State v. Southern Natural Gas CorporationSupreme Court of Alabama · 1936
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