Motors Insurance Corporation v. City of Birmingham

LAWSON, Justice.

In regard to municipal licenses, the Legislature has divided insurance companies into two classifications, (1) fire and marine insurance companies and (2) insurance companies other than fire and marine. §§ 736, 739, Title 37, Code 1940. The Code sections just cited prescribe a ceiling on the amount of the license or privilege tax which a municipal corporation may levy on such insurance companies.

During the period of time here involved, 1949-1953, inclusive, there was in force and effect in the City of Birmingham license schedules which read substantially as follows:

138.…