Legal Opinion
State v. Kartus
Supreme Court of Alabama
Decided May 3, 1935No. 3 Div. 767PublishedCited by 16 opinions
1Opinion of the Court
KNIGHT, Justice.
Replying to the inquiry before us as to the validity of schedule 51, § 361, Gen. Acts 1919, pp. 282, 395, 411:
The above-mentioned act, in schedule 51, § 361, attempts to impose a license tax of $100 on any person, firm, or corporation who “shall sell or be engaged in the business of selling goods, wares, merchandise, or other personal property, such sales being advertised as bankrupt, insolvent, insurance, assignee, trustee, testator, executor, administrator, receiver, auction, syndicate, railroad or other wreck, wholesale or manufacturers’ or closing out sale, or as goods…
2Cases cited33 opinions
- Lawton v. SteeleSupreme Court of the United States · 1894
- Barbier v. ConnollySupreme Court of the United States · 1884
- Powell v. PennsylvaniaSupreme Court of the United States · 1888
- Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
- Hawker v. New YorkSupreme Court of the United States · 1898
28 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Franklin v. State Ex Rel. Alabama State Milk Control BoardSupreme Court of Alabama · 1936
- City of Birmingham v. Hood-Mcpherson Realty Co.Supreme Court of Alabama · 1937
- Frazier v. State Tax CommissionSupreme Court of Alabama · 1937
- American Bakeries Co. v. City of HuntsvilleSupreme Court of Alabama · 1936
- Shuttlesworth v. City of BirminghamAlabama Court of Appeals · 1965
11 more not listed; retrieve them via the Exa API.