Spira v. State
Supreme Court of Alabama
Appeal from Mobile Chancery Court. Heard before Hon. Thomas H. Smith. Action by the state of Alabama to recover of Spira as receiver, the franchise oí* corporate privilege tax due by the Mobile Brewery of ivhich he was receiver. There was judgment for tlie state and the receiver appeals.
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Appeal from Mobile Chancery Court. Heard before Hon. Thomas H. Smith. Action by the state of Alabama to recover of Spira as receiver, the franchise oí* corporate privilege tax due by the Mobile Brewery of ivhich he was receiver. There was judgment for tlie state and the receiver appeals. The Mobile Brewery having paid the license tax required by subdivision 7 of § 4122, was exempted under the express provisions of subdivision 55 from paying any other or further privilege or license tax. — Lehman Durr & Co. v. Robinson, 59 Ala. 234; IT. 8. r. Collier, 3 Blatch.333; Broohs v. Mobile, 31 Ala.…
1Opinion of the CourtSimpson, J.
The Mobile Brewery, an Alabama corporation, being in the hands of appellant, A. H. Spira, as receiver, the tax commissioner of Mobile county presented a bill for certain license taxes claimed to be due by said corporation to the state and county, and commissions and fees due the tax commissioner, and the appeal is from the decree allowing said claim. The contention arises oil the construction of § 4122 of the code of 1896, and particularly subdivision 7 and 55. The appellant claims that having paid the license tax required of a brewer under subdivision 7, the corporation was not liable to pay…
2Cases cited2 opinions
- Bland v. PutmanSupreme Court of Alabama · 1902
- Troy Fertilizer Co. v. StateSupreme Court of Alabama · 1901
3Cited by4 opinions
- Equitable Life Assurance Co. v. HartMontana Supreme Court · 1918
- Southern Railway Co. v. GreeneSupreme Court of Alabama · 1909
- Bigbee Fertilizer Co. v. SmithSupreme Court of Alabama · 1914
- Montgomery Traction Co. v. StateSupreme Court of Alabama · 1907