Atlantic Oil Company v. Town of Steele

HARWOOD, Justice.

The appellant filed a bill in the Circuit Court of Etowah County which in effect sought to enjoin the Town of Steele, its officers, agents, or employees, from enforcing an ordinance levying a license tax on sellers of gasoline within the corporate limits of the town, and those without the corporate limits but within the police jurisdiction of the town.

The ordinance, among other things, imposed a license tax of one cent per gallon on the sellers of gasoline selling within the corporate limits of Steele, and one half cent per gallon on sellers within the police jurisdiction.

At…