Jefferson County v. Great Atlantic & Pacific Tea Co.

BROWN, Justice.

Action of debt by appellant, the County of Jefferson, against appellee, the Great Atlantic & Pacific Tea Company, seeking to recover sums of money alleged to be due plaintiff as taxes for the years 1931 to 1937, for general County purposes.

The basis of the plaintiff’s claims is the store tax levied for the first time in Alabama, by what is commonly referred to as the “Chain Store Tax Act.” Said Act passed at the regular session 1931, approved July 7, 1931, page 431, levies “Annual License Fees,” on the privilege of operating or maintaining a store. Section 5 of the Act…