Graybar Electric Co. v. Curry

KNIGHT, Justice.

Bill for declaratory judgment to determine whether certain sales for which the state, through its tax authorities, has .attempted to assess against the complainant a tax of two per cent, under the provisions of an Act of the Legislature of Alabama, Gen.Acts 1936-37, Sp.Sess., p. 125, entitled An Act to amend an Act, entitled “An Act to provide for the general revenue of the State of Alabama, approved July 10, 1935,” are taxable under said Act, or whether said sales fall within, and are protected by, the Commerce Clause of the Federal Constitution. If the sales, under the facts…