City of Andalusia v. Fletcher

GARDNER, Chief Justice.

Plaintiff, during the year 1937, operated a gasoline filling station in connection with his grocery store without the corporate limits of the City of Andalusia but within its police jurisdiction, and paid under protest to the City a tax of three-fourths of 1 cent on each gallon sold. The suit is to recover this tax so paid under protest, based upon the theory that this ordinance of the City imposing the same is an unreasonable exercise of power, and is the equivalent of taxation without representation.

The Court submitted to the jury the question of reasonableness of the…