Legal Opinion

Alward v. Johnson

Supreme Court of the United States

Decided February 24, 1931No. 41PublishedCited by 70 opinions

1Opinion of the CourtJustice McReynouds

A tax reckoned, as required by the State Constitution, upon gross revenues derived from an automotive stage line operated by him during the year 1926 between fixed points in California, was assessed against petitioner Alward. He paid one-half, $1,489.39 — the first installment — and then brought suit in the Superior Court of Sacramento Cqunty to recover $1,057.16, the amount imposed because of receipts under his contract for carrying the mails. He asked judgment for that amount, together with costs, further relief, etc.

Section 15, Article XIII, of the California Constitution, adopted November…

2Cases cited10 opinions

  1. Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
  2. Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
  3. Railroad Co. v. PenistonSupreme Court of the United States · 1873
  4. New Jersey Bell Telephone Co. v. State Board of Taxes & AssessmentsSupreme Court of the United States · 1930
  5. Hopkins v. Southern California Telephone Co.Supreme Court of the United States · 1928

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3Cited by70 opinions

  1. James v. Dravo Contracting Co.Supreme Court of the United States · 1937
  2. Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
  3. Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
  4. Continental Baking Co. v. WoodringSupreme Court of the United States · 1932
  5. Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949

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