Legal Opinion

State v. Anniston Rolling Mills

Supreme Court of Alabama

Decided November 15, 1899PublishedCited by 16 opinions

Appeal from the City Court of Anniston. Tried before the Hon. James W. Lapsley. This action was brought by the State of Alabama against the Anniston Bolling Mills to recover a forty dollar license due .from the defendant for the doing of business in the State after February 18, 1897. On the trial of the case, the evidence showed the following facts: The Anniston Rolling Mills was a corporation organized under the laws of Alabama prior to the year 1897, with a paid up capital…

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Appeal from the City Court of Anniston. Tried before the Hon. James W. Lapsley. This action was brought by the State of Alabama against the Anniston Bolling Mills to recover a forty dollar license due .from the defendant for the doing of business in the State after February 18, 1897. On the trial of the case, the evidence showed the following facts: The Anniston Rolling Mills was a corporation organized under the laws of Alabama prior to the year 1897, with a paid up capital stock exceeding $50,000 and less than $100,000; that said Rolling Mills was organized as the name indicates, to…

1Opinion of the CourtDowdell, J.

This is an action by the State to recover a license tax from the appellee, Anniston Rolling Mills, for “doing'business as a corporation,” during.the year 1897. The suit was commenced in the justice court, and from the judgment of the justice the State appealed to the city court where the cause was tried without the intervention of a jury, and from the judgment of the city court, the State prosecutes its appeal to this court.. The sole question presented here is, does the record show that the appellee was “doing business” within the meaning of the revenue law during said year. The tax imposed…

2Cases cited2 opinions

  1. Beard v. Union & American Publishing Co.Supreme Court of Alabama · 1881
  2. Sullivan v. Sullivan Timber Co.Supreme Court of Alabama · 1893

3Cited by16 opinions

  1. Alabama Western Railroad v. Talley-Bates Const. Co.Supreme Court of Alabama · 1909
  2. Ford Motor Co. v. Hall Auto Co.Supreme Court of Alabama · 1933
  3. Friedlander Bros. v. DealSupreme Court of Alabama · 1928
  4. Boyette v. Preston Motors CorporationSupreme Court of Alabama · 1921
  5. Holman v. Durham Buggy Co.Supreme Court of Alabama · 1917

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