Anglo-Chilean Nitrate Sales Corp. v. Alabama

This case does not present the question that would be here if the appellant had not sought for and obtained a privilege or franchise to do a local business in the state of Alabama. There is nothing in the Alabama decisions, and little in her statutes, to indicate that the tax would have been sustained in the absence of such a grant, or that there would have been even an attempt to levy it. Ewart Lumber Co. v. American Cement Co., 9 Ala. App. 152, 156; 62 So. 560; Citizens National Bank v. Buckheit, 14 Ala. App. 511, 517, 519; 71 So. 82; Tyson v. Jennings Produce Co., 16 Ala. App. 374, 375; 77…