Alabama Consolidated Coal & Iron Co. v. Herzberg
Supreme Court of Alabama
Appeal from Gadsden City Court. Heard before Hon. John H. Disque. Action by the Alabama Consolidated Coal & Iron Company to recover of defendant Herzberg as judge of probate of Etowah county, a license tax for the year 1911, paid him under compulsion, etc., for the conduct of a store or commissary.
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Appeal from Gadsden City Court. Heard before Hon. John H. Disque. Action by the Alabama Consolidated Coal & Iron Company to recover of defendant Herzberg as judge of probate of Etowah county, a license tax for the year 1911, paid him under compulsion, etc., for the conduct of a store or commissary. The court of appeals certified to this court the following questions: “Under the statutes in such cases made and provided, the following questions are hereby submitted to the Supreme Court for determination: “(1) Is section 33a of the act to further provide for the revenues of the state of Alabama,…
1Opinion of the CourtAnderson, J.
Section 33a of the act of 1911, p. 181, reads as follows: “Any person, firm, or corporation who conducts a commissary or store at which their employees trade on checks, orders or other device shall pay an annual license tax as follows: When such person, firm or corporation employs less than fifty persons, thirty dollars; when more than fifty and less than one hundred are employed, fifty dollars, when more than one hundred persons are employed, one hundred dollars.”
It will be observed that this section does not impose a license tax upon persons, firms, or corporations conducting stores or…
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