City of Birmingham v. Southern Express Co.
Supreme Court of Alabama
Appeal from Birmingham City Court. Heard before Hon. C. C. Nesmith. Action by the city of Birmingham against the Southern Express Company to recover a license or occupation tax. Judgment for defendant and plaintiff appeals.
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Appeal from Birmingham City Court. Heard before Hon. C. C. Nesmith. Action by the city of Birmingham against the Southern Express Company to recover a license or occupation tax. Judgment for defendant and plaintiff appeals. The municipal Code Act was intended as a substitute for all former acts relating to and governing municipal corporations, and hence, all such former acts are repealed thereby. — Ward v. Parker, 45 South.; Ogburn v. Ogburn, 50 Ala. 616; Cahill v. G. M. B. Assn., 61 Ala. 232; Lemay v. Walker, 62 Ala. 39; Edson v. The State, 134 Ala. 53. The implication is that all exemptions…
1Opinion of the CourtMayfield, J.
Section 2086 of the Code of Alabama of 1907 provides for the levy and collecting of an annual state license or privilege tax of $4,000 for express companies to do business in this state. The same section provides that, in addition to this state tax, the several cities of the state may each levy and collect of such companies a like tax, based on and graded by the population, as fixed by the federal census of 1900, and fixes the amounts of the tax according to a given population, to wit, those of 500 or less, $2.50, and so on, thus increasing the amount as the population increases, unti I the…
2Cases cited8 opinions
- Atkins v. Disintegrating Co.Supreme Court of the United States · 1874
- Wyman v. CampbellSupreme Court of Alabama · 1838
- Thompson v. StateSupreme Court of Alabama · 1852
- City Council v. National Building & Loan Ass'nSupreme Court of Alabama · 1895
- Riggs v. BrewerSupreme Court of Alabama · 1879
3 more not listed; retrieve them via the Exa API.
3Cited by125 opinions
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- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- League of Women Voters v. RenfroSupreme Court of Alabama · 1974
- Doss v. StateSupreme Court of Alabama · 1929
- Fletcher v. Tuscaloosa Federal Savings & Loan Ass'nSupreme Court of Alabama · 1975
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