Legal Opinion
State v. Anglo-Chilean Nitrate Sales Corporation
Supreme Court of Alabama
Decided May 12, 1932No. 3 Div. 996PublishedCited by 14 opinions
1Opinion of the CourtGardner, J.
The appeal is by the state from the decree of the equity court overturning the filial assessment of a franchise tax of the Anglo-Chilean Nitrate Sales Corporation, a foreign corporation, for the year 1930, entered by the tax commission of this state. The assessment was based upon the valuation of the capital employed within the state, as authorized by our statute passed in obedience to the mandate of our Constitution. Gen. Acts 1927, p. 176; section 232, Constitution of Alabama; Louisville & N. R, R. Co. v. State, 201 Ala. 317, 78 So. 93; Ellis v. Handley, 214 Ala. 539, 108 So. 343; Kansas…
2Cases cited33 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Paul v. VirginiaSupreme Court of the United States · 1869
- Brown v. MarylandSupreme Court of the United States · 1827
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
28 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- White v. Reynolds Metals Co.Supreme Court of Alabama · 1989
- State v. Pure Oil Co.Supreme Court of Alabama · 1951
- State v. Southern Natural Gas CorporationSupreme Court of Alabama · 1936
- International Paper Co. v. CurrySupreme Court of Alabama · 1942
- Consolidated Coal Co. v. StateSupreme Court of Alabama · 1938
9 more not listed; retrieve them via the Exa API.