Legal Opinion
State v. Weil
Supreme Court of Alabama
Decided May 21, 1936No. 3 Div. 174PublishedCited by 15 opinions
1Opinion of the Court
BROWN, Justice.
The power to levy taxes is not a delegated power; but is an attribute of sovereignty inherent in the state, and is plenary over persons, franchises, privileges, and property within its jurisdiction, except as restricted by the limitations imposed by the State Constitution and the Constitution of the United States. Phelps v. Union Bank & Trust Co., 225 Ala. 238, 142 So. 552; Union Bank & Trust Co. v. Phelps, 288 U.S. 181, 53 S.Ct. 321, 77 L.Ed. 687; Capital City Water Co. v. Board of Revenue of Montgomery County, 117 Ala. 303, 23 So. 970; 26 R.C.L., p. 86, § 63; Id., p. 26, § 12.
2Cases cited29 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Shaffer v. CarterSupreme Court of the United States · 1920
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
24 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Beeland Wholesale Co. v. KaufmanSupreme Court of Alabama · 1937
- State v. Alabama Power Co.Supreme Court of Alabama · 1950
- Alabama Educ. Ass'n v. GraysonSupreme Court of Alabama · 1980
- Morgan v. Cook, Commissioner of RevenuesSupreme Court of Arkansas · 1947
- State v. FlennerSupreme Court of Alabama · 1938
10 more not listed; retrieve them via the Exa API.