Troy Fertilizer Co. v. State
Supreme Court of Alabama
Appeal from the Circuit Court of Pike. Tried before the Hon. John C. Anderson. This action was brought, by the State of Alabama against the Troy Fertilizer Co. to- recover of the defendant the privilege tla,x of seventy-five dollars for each of the years 1897, 1898 ainid 1899, which was alleged not to have been paid by the defendant corporation as required by law. The defendant pleaded the general issue and five special pleas.
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Appeal from the Circuit Court of Pike. Tried before the Hon. John C. Anderson. This action was brought, by the State of Alabama against the Troy Fertilizer Co. to- recover of the defendant the privilege tla,x of seventy-five dollars for each of the years 1897, 1898 ainid 1899, which was alleged not to have been paid by the defendant corporation as required by law. The defendant pleaded the general issue and five special pleas. The substance of the 2d, 3d and 1th special pleas is- sufficiently stated in the opinion. By the 5th and 6th pleas the defendant setup the uniconstitutionality of…
1Opinion of the CourtDowdell, J.
This is an action by the State to, recover of the defendant corporation, the privilege tax imposed by subdivision 55 of section 4122 of the Code.
The defendant filed six pleas tlo the complaint, the first being the general issue, and the remaining five *335setting^ up' special defenses. On plaintiff’s motion, the special pleas were stricken from the file, and this ruling of the court constitutes one of the appellant’s assignments' of error.
The defense sought to be se,t up in the special pleas, which were stricken, is that 'the defendant is exempt from the privilege tax for which it is sued, for…
2Cases cited1 opinion
- Brooks v. Continental InsuranceSupreme Court of Alabama · 1899
3Cited by10 opinions
- Alabama Great Southern Railroad v. ClarkSupreme Court of Alabama · 1902
- Louisville & Nashville R. R. v. SmithSupreme Court of Alabama · 1909
- Dalton v. Bunn & AllisonSupreme Court of Alabama · 1902
- Spira v. StateSupreme Court of Alabama · 1906
- Atlantic C. L. Ry. Co. v. HarwellAlabama Court of Appeals · 1914
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