Legal Opinion
Garrett v. Colbert County Board of Education
Supreme Court of Alabama
Decided December 14, 1950No. 8 Div. 587PublishedCited by 7 opinions
1Opinion of the Court
FOSTER, Justice.
The question involved on this appeal has relation to a special tax levied by a local law No. 485, approved August 30, 1949, Acts 1949, page 704, and also Act No. 601, approved September 19, 1949, Acts 1949, page 935, which has a bearing upon the former act.
Act No. 485, supra, levies a sales and use tax for the county of Colbert equal to one-half of the State sales and use tax and on terms parallel with the State tax law. Sections 8 and 9 of said Act are as follows:
“Seventy-five per cent of -the revenue arising from said taxes under this act shall be allocated and paid over to…
2Cases cited37 opinions
- Home Building & Loan Assn. v. BlaisdellSupreme Court of the United States · 1934
- Indiana Ex Rel. Anderson v. BrandSupreme Court of the United States · 1938
- Amos v. MathewsSupreme Court of Florida · 1930
- Gelfert v. National City Bank of NYSupreme Court of the United States · 1941
- Newton v. City of TuscaloosaSupreme Court of Alabama · 1948
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3Cited by7 opinions
- Blue Cross and Blue Shield v. HodurskiSupreme Court of Alabama · 2004
- Al Means, Inc. v. City of MontgomerySupreme Court of Alabama · 1958
- Juneman Electric Inc. v. CrossCourt of Civil Appeals of Alabama · 1982
- White v. Associated Industries of Ala., Inc.Supreme Court of Alabama · 1979
- Opinion of the JusticesSupreme Court of Alabama · 1959
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