Exchange Drug Co. v. State Tax Commission

The appeal brings into review the order of the circuit court of Montgomery denying an injunction to restrain the state tax commission from enforcing the collection of the tax imposed by subdivision 2-J of section 2 of the General Revenue Act of 1927 (Acts 1927, p. 142). The sole question presented for decision involves the constitutional validity of that part of the section which levies upon "every person, firm, company, corporation or association of persons, who sells cigars, cigarettes, cheroots, or any substitute therefor, within the state of Alabama * * * a license or privilege tax of an…