Holt v. Mayor of Birmingham
Supreme Court of Alabama
Appeal from the Criminal Court of Jefferson. Tried before the Hou. Samuel E. Greene. The facts of the case are sufficiently stated in the opinion. The ordinance in question is unconstitutional and void.
Read the full summary
Appeal from the Criminal Court of Jefferson. Tried before the Hou. Samuel E. Greene. The facts of the case are sufficiently stated in the opinion. The ordinance in question is unconstitutional and void. The provision of the Act of December 8, 1888, limiting the rights of cities to assess, levy or collect license taxes on occupations, is a general or public law. — Potter’s Dwarris on Statutes, p. 53. The attempt to confer on the city of Birmingham authority to levy and collect such taxes is unconstitutional and void. Constitution of Ala. Art. 4, § 50. The Act of December 8, 1888, is not a…
1Opinion of the CourtColeman, J.
The defendant was convicted, and fined twenty'dollars, for the violation of a city ordinance, from which he prosecutes this appeal. The city imposed a license tax upon occupations and business carried on within its limits; and upon persons keeping “marble yards” the license tax was twenty dollars. The city ordinance reads as follows : “Any person who shall engage in any business for which a license is required, before having paid for and taken out such license, shall upon conviction be fined,” &c. The charter confers upon the city ample authority to tax business and avocations, and to impose…
2Cited by30 opinions
- Alabama State Bridge Corporation v. SmithSupreme Court of Alabama · 1928
- Coyle v. SmithSupreme Court of Oklahoma · 1911
- State ex rel. Covington v. ThompsonSupreme Court of Alabama · 1904
- Wallace v. Board of Revenue of Jefferson CountySupreme Court of Alabama · 1903
- Reese v. Rankin Fite Memorial HospitalSupreme Court of Alabama · 1981
25 more not listed; retrieve them via the Exa API.