Republic Iron & Steel Co. v. State
Supreme Court of Alabama
Appeal from Circuit Court, Montgomery County; Wm. L. Martin, Judge. Action by the State of Alabama against the Republic Iron & Steel Company to recover the tonnage tax on coal and iron. Judgment for the State and defendant appeals.
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Appeal from Circuit Court, Montgomery County; Wm. L. Martin, Judge. Action by the State of Alabama against the Republic Iron & Steel Company to recover the tonnage tax on coal and iron. Judgment for the State and defendant appeals. This appeal involves the constitutionality vel non of schedules 66' and 67 of section 361 of the license schedule to the Revenue Law of 1919, p. 419, and which schedules read as follows: “Schedule 66. Mining Goal — Every person, firm, corporation, partnership, joint-stock company or association engaged in the business of operating a coal mine in this state shall…
1Opinion of the CourtAnderson, C. J.
[1] The constitutionality of the provisions in question is attacked •from different angles and upon various grounds, and the question of prime importance is the determination of whether or not the levy is a property tax or a tax upon a privilege or occupation. The Legislature in plain and unambiguous terms designates it as a license or privilege tax, and levies it upon the business or occupation of operating mines. The tax is not levied upon the coal or iron ore, or upon the land from which it may be extracted. It is upon the business, and the charge is simply based upon the tonnage as a…
2Cases cited16 opinions
- St. Louis Consolidated Coal Co. v. IllinoisSupreme Court of the United States · 1902
- Phœnix Carpet Co. v. StateSupreme Court of Alabama · 1897
- City Council v. KellySupreme Court of Alabama · 1904
- Eliasberg Bros. Mercantile Co. v. GrimesSupreme Court of Alabama · 1920
- Standard Chemical & Oil Co. v. City of TroySupreme Court of Alabama · 1917
11 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
- Idaho Gold Dredging Co. v. BalderstonIdaho Supreme Court · 1938
- Woco Pep Co. of Montgomery v. City of MontgomerySupreme Court of Alabama · 1925
- State v. Pure Oil Co.Supreme Court of Alabama · 1951
- Frazier v. State Tax CommissionSupreme Court of Alabama · 1937
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