Legal Opinion

State v. Downs

Supreme Court of Alabama

Decided June 6, 1940No. 5 Div. 324PublishedCited by 11 opinions

1Opinion of the Court

BOULDIN, Justice.

Certiorari to review the decision of the Court of Appeals in State of Alabama v. J. B. Downs, 29 Ala.App. 442, 197 So. 379.

The statement of facts is set out in the opinion of the Court of Appeals.

The action is to recover the privilege taxes alleged to be due from defendant as a “wholesale dealer in lumber” for the years 1933 to 1937, inclusive, levied under license Schedule 126, Section 361, Gen.Acts 1919, p. 438, and Schedule 84, Section 348, Gen. Acts of 1935, p. 473, after this act became effective.

In the statement of facts it is expressly shown that during the period in…

2Cases cited3 opinions

  1. American Bakeries Co. v. City of OpelikaSupreme Court of Alabama · 1934
  2. Nash v. StateAlabama Court of Appeals · 1926
  3. State v. DownsAlabama Court of Appeals · 1940

3Cited by11 opinions

  1. State v. Pure Oil Co.Supreme Court of Alabama · 1951
  2. In Re Opinion of the JusticesSupreme Court of Alabama · 1955
  3. State v. Coastal Petroleum CorporationSupreme Court of Alabama · 1940
  4. Adams v. CurrySupreme Court of Alabama · 1942
  5. Brown Plumbing & Heating Co. v. McDowellSupreme Court of Alabama · 1941

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