Anderson v. City of Birmingham
Supreme Court of Alabama
Appeal from Circuit Court, Jefferson County; H. P. Heflin, Judge. David S. Anderson was convicted of practicing law without a license in violation of a city ordinance of the city of Birmingham and he appeals. Transferred from Court of Appeals under Acts 1911, p. 449, § 6. This being a taxing statute or ordinance, it must be strictly construed against the taxing power, and in favor of the citizen. Black on Interpretation of Laws, § 145, et seq.
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Appeal from Circuit Court, Jefferson County; H. P. Heflin, Judge. David S. Anderson was convicted of practicing law without a license in violation of a city ordinance of the city of Birmingham and he appeals. Transferred from Court of Appeals under Acts 1911, p. 449, § 6. This being a taxing statute or ordinance, it must be strictly construed against the taxing power, and in favor of the citizen. Black on Interpretation of Laws, § 145, et seq. The ordinance cannot be given a retroactive effect. 81 Ala. 110, 1 South. 30; 174 Ala. 305, 56 South. 808; 175 Ala. 162, 57 South. 726, Ann. Oas.…
1Opinion of the CourtSomerville, J.
The appellant was convicted of practicing law in the city of Birmingham during 1919 without having a license therefor, in violation of city ordinance' No. 607-0. There was no dispute as to the material facts, and the validity of appellant’s conviction depends upon the construction and validity of the ordinance referred to.
The ordinance was one to prescribe and fix licenses for businesses, occupations, and professions in Birmingham for 1919, and provided that—
“Every person, firm, company, or corporation engaged in any of the businesses, vocations, occupations, or professions herein enumerated…
2Cases cited1 opinion
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