City of Birmingham v. O'Connell
Supreme Court of Alabama
Certiorari to Court of Appeals. Petition by the city of Birmingham for certiorari to the Court of Appeals to review and revise the judgment and decision of that court in the case of City of Birmingham v. O’Connell, 18 Ala. App. 570, 68 South. 586.
1Opinion of the Court
By direction of the court
Mr. Justice McClellan
prepared the following opinion for the court:
The city of Birmingham levied a license tax on waterworks companies for the year 1912 which the Birmingham Waterworks Company refused to pay, on the ground that it was exempt from said tax under section 36f of the statute entitled “An act to further provide for the revenues of the state of Alabama,” approved March 31, 1911. — Acts 1911, p. 159. D. J. O’Connell, appellee in the Court of Appeals, who was the superintendent of the company, was arrested and convicted in the recorder’s court of Birmingham on…
2Cases cited11 opinions
- Kidd v. AlabamaSupreme Court of the United States · 1903
- New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
- Darnell v. IndianaSupreme Court of the United States · 1912
- Blake v. StateCourt of Criminal Appeals of Texas · 1897
- Railroad v. HarrisTennessee Supreme Court · 1897
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Woco Pep Co. of Montgomery v. City of MontgomerySupreme Court of Alabama · 1925
- City of Birmingham v. Merchants Cigar & Candy Co.Supreme Court of Alabama · 1938
- Warrior Water Co. v. LongSupreme Court of Alabama · 1928
- Maury v. StateSupreme Court of Alabama · 1922
- Williams v. City of AlbanySupreme Court of Alabama · 1927
1 more not listed; retrieve them via the Exa API.