Legal Opinion
City of Birmingham v. Home Ins. Co.
Supreme Court of Alabama
Decided June 29, 1940No. 6 Div. 688PublishedCited by 3 opinions
1Opinion of the Court
THOMAS, Justice.
■ The decision on first appeal did not decide the constitutionality of the proviso to Schedule 160.17, § 348, p. 555 of the General Revenue Act of 1935 (Gen.Acts 1935). Home Insurance Co. v. City of Birmingham, 28 Ala.App. 143, 180 So. 781; Id., 236 Ala. 41, 180 So. 783. That question is now presented. That proviso is: “Provided that no license or privilege tax, or other charge for the privilege of doing business shall be imposed by any municipal corporation on any fire insurance company writing industrial insurance.”
Of the said proviso the Court of Appeals observed: “Of this…
2Cases cited22 opinions
- City of Birmingham v. Southern Express Co.Supreme Court of Alabama · 1909
- Phœnix Carpet Co. v. StateSupreme Court of Alabama · 1897
- State v. GoldsteinAlabama Court of Appeals · 1922
- Jefferson County v. BusbySupreme Court of Alabama · 1933
- Cobbs v. Home Ins. Co. of New YorkAlabama Court of Appeals · 1920
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3Cited by3 opinions
- Motors Insurance Corporation v. City of BirminghamSupreme Court of Alabama · 1959
- State Farm Mutual Auto Insurance v. Board of Trustees of Firemen's Pension & Relief FundSupreme Court of Alabama · 1973
- City of Birmingham v. Home Ins. Co.Alabama Court of Appeals · 1940