Woco Pep Co. of Montgomery v. Butler

The Legislature, by an Act approved July 27, 1931, entitled “An Act to impose, for the use and purpose of supervising, preserving, maintaining, constructing and regulating the use of public roads and bridges in the State of Alabama, and to maintain and supervise state convicts while working upon such roads and bridges, an excise tax on all persons, companies, agencies, corporations and associations .who sell, distribute, store or draw from storage for any purpose whatsoever; gasoline or any other liquid motor fuels or devices or any substitutes therefor within the State of Alabama; providing…