Southern Car & Foundry Co. v. Calhoun County
Supreme Court of Alabama
Appeal from the City Court of Anniston. Tried before the Hon. Thos. W. Coleman,, Jk. This was ah action brought by Calhoun County against the Southern Car & Fo-undrv Company, a corporation, seeking to recover license taxes for doing-business in said county during the years 1899, 1900 and 1901, and also 10 per cent, of the license ta.x for each of said years as fees for the tax commissioner. The complant. as amended contained six counts.
Read the full summary
Appeal from the City Court of Anniston. Tried before the Hon. Thos. W. Coleman,, Jk. This was ah action brought by Calhoun County against the Southern Car & Fo-undrv Company, a corporation, seeking to recover license taxes for doing-business in said county during the years 1899, 1900 and 1901, and also 10 per cent, of the license ta.x for each of said years as fees for the tax commissioner. The complant. as amended contained six counts. The first, third and fifth, counts sought to recover the license taxes alleged to be due the county for the years 1899, 1900 and 1901, respectively; and the…
1Opinion of the CourtSharpe, J.
In this action Calhoun county claims as for license taxes due from defendant for the years 1899, 1900 and 1901, respectively, and also as for fees earned by the county tax commissioners in reporting *257those taxes unpaid. The complaint was demurred to but not on any tenable ground, and each count thereof stated a cause of action. By section 4123 of the Code and also by the act of March 5th, 1901 (Acts 1900-01, p. 2635), the court of county commissioners were authorized to add to state license taxes an amount for county purposes, not exceeding fifty per cent, of such state taxes. The act of…
2Cases cited2 opinions
- Spence v. ThompsonSupreme Court of Alabama · 1847
- Southern Car & Foundry Co. v. StateSupreme Court of Alabama · 1901
3Cited by9 opinions
- Woco Pep Co. of Montgomery v. City of MontgomerySupreme Court of Alabama · 1925
- City of Anniston v. DouglasSupreme Court of Alabama · 1948
- Drennen Motor Car Co. v. EvansSupreme Court of Alabama · 1915
- Sloss-Sheffield Steel & Iron Co. v. GreekSupreme Court of Alabama · 1924
- State Tax Commission v. StanleySupreme Court of Alabama · 1937
4 more not listed; retrieve them via the Exa API.