State v. Alabama Fuel & Iron Co.
Supreme Court of Alabama
Appeal from Birmingham City Court. Heard before Hon. Charles W. Ferguson, H. A. Sharpe, John H. Miller, and John C. Pugi-i. Action by the State of Alabama against the Alabama Fuel & Iron Company. Judgment for defendant, and. plaintiff appeals.
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Appeal from Birmingham City Court. Heard before Hon. Charles W. Ferguson, H. A. Sharpe, John H. Miller, and John C. Pugi-i. Action by the State of Alabama against the Alabama Fuel & Iron Company. Judgment for defendant, and. plaintiff appeals. This is an appeal by the state of Alabama from a judgment of the city court of Birmingham dismissing an assessment levied against the defendant for escaped taxes for the tax year beginning October 1, 1913. The proceedings were instituted by the tax commissioner of Jefferson, county, Ala., who reported an assessment of escaped taxes to the board of…
1Opinion of the Court
de GRAFFENRIED, J.
We preface this opinion with the following excerpt from Ex parte Bozeman, 183 Ala. 91, 63 South. 201: “It is one of the cax*dinal rules governing the construction of statutes that, when the *503question as to whether a particular statute is or is not constitutional is reasonably in doubt, then the doubt should be resolved in favor of the constitutionality of the act.—Lovejoy v. City of Montgomery, 61 South. 597; State ex rel. City of Mobile v. Board, etc., Commissioners, 180 Ala. 489, 61 South. 368. The reason for the above rule is that the Legislature which passed the act is…
2Cases cited28 opinions
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
- Michigan Central Railroad v. PowersSupreme Court of the United States · 1906
- Kidd v. AlabamaSupreme Court of the United States · 1903
- Farmers and Mechanics Sav. Bank of Minneapolis v. MinnesotaSupreme Court of the United States · 1914
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3Cited by32 opinions
- Alabama State Federation of Labor v. McAdorySupreme Court of Alabama · 1944
- Wheeler v. WeightmanSupreme Court of Kansas · 1915
- Bank of Commerce & Trust Co. v. SenterTennessee Supreme Court · 1923
- Abramson v. HardSupreme Court of Alabama · 1934
- Trustees', Executors' & Securities Ins. v. HootonSupreme Court of Oklahoma · 1915
27 more not listed; retrieve them via the Exa API.