Mayor of Birmingham v. Goldstein
Supreme Court of Alabama
Appeal from Jefferson Criminal Court. Heard before Hon. Dan A. Greene. E. Goldstein was charged with violating an ordinance of the city of Birmingham requiring dairymen to pay a license tax of fifty cents for each cow used in production of milk and butter sold in the city. Demurrers were sustained to the complaint and the city appeals.
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Appeal from Jefferson Criminal Court. Heard before Hon. Dan A. Greene. E. Goldstein was charged with violating an ordinance of the city of Birmingham requiring dairymen to pay a license tax of fifty cents for each cow used in production of milk and butter sold in the city. Demurrers were sustained to the complaint and the city appeals. Under its charter powers the city had authority to pass the ordinance in question. — Local Acts 1898-9, p. 1391. The license could be levied both as police regulation or revenue or either. — Gambill v. Erd/rich Bros. & Marx, 143 Ala. 506. Single individual…
1Opinion of the CourtSimpson, J.
The defendant Avas arrested and tried for a violation of the city ordinance, requiring persons engaged in the dairy business to taire out a license. The *475ordinance of tlie city fixes the amount of license tax to be paid by persons pursuing certain vocations in the city of Birmingham, and one clause is as follows: “Dairy. Each dairyman, person, firm or corporation, who sells sweet milk, skim milk, butter-milk or butter, any or all, produced from cows owned or used by him or it, for each cow used in the production of such milk or butter, fifty cents.” The complaint was demurred to by the…
2Cases cited6 opinions
- Phœnix Carpet Co. v. StateSupreme Court of Alabama · 1897
- Goldsmith v. Mayor of HuntsvilleSupreme Court of Alabama · 1897
- City of Norfolk v. FlynnSupreme Court of Virginia · 1903
- State v. HueySupreme Court of Louisiana · 1896
- Saks v. Mayor of BirminghamSupreme Court of Alabama · 1897
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3Cited by20 opinions
- Standard Chemical & Oil Co. v. City of TroySupreme Court of Alabama · 1917
- City of Birmingham v. Hood-Mcpherson Realty Co.Supreme Court of Alabama · 1937
- Wingfield v. South Carolina Tax CommissionSupreme Court of South Carolina · 1928
- Republic Iron & Steel Co. v. StateSupreme Court of Alabama · 1920
- Gila Meat Co. v. StateArizona Supreme Court · 1929
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