Legal Opinion

Haden v. Olan Mills, Inc.

Supreme Court of Alabama

Decided November 16, 1961No. 3 Div. 937PublishedCited by 20 opinions

1Opinion of the Court

LAWSON, Justice.

This is a suit by Olan Mills, Inc., a Tennessee corporation, brought in the Circuit Court of Montgomery County, in Equity, against Harry H. Haden, as Commissioner of Revenue of the State of Alabama, for a declaratory judgment as to whether the complainant is liable for the license tax required of transient or traveling photographers by § 569, Title 51, Code 1940, which reads, in pertinent part, as follows:

“Every photograph gallery, or person engaged in photography, when the business is conducted at a fixed location: * * * [The amount of license tax is graduated in the cities…

2Cases cited10 opinions

  1. Wade v. MayoSupreme Court of the United States · 1948
  2. Nippert v. City of RichmondSupreme Court of the United States · 1946
  3. Philadelphia & Reading Coal & Iron Co. v. GilbertSupreme Court of the United States · 1917
  4. Graves v. StateSupreme Court of Alabama · 1952
  5. Olan Mills, Inc. v. City of TallahasseeSupreme Court of Florida · 1958

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3Cited by20 opinions

  1. Kilpatrick v. StateSupreme Court of Alabama · 1973
  2. Dunbar-Stanley Studios, Inc. v. AlabamaSupreme Court of the United States · 1968
  3. Ex Parte McDanielSupreme Court of Alabama · 1982
  4. Ex Parte GlascoSupreme Court of Alabama · 1987
  5. Olan Mills, Inc. of Tennessee v. Opelika, Greenville, Alexander City, Jasper & Thomasville, AlabamaDistrict Court, M.D. Alabama · 1962

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