City of Anniston v. Southern Railway Co.
Supreme Court of Alabama
Appeal from the City Court of Anniston. Tried before the Hon. James W. Lapsley. This suit was brought by the appellant, the city of Anniston, against the Southern Railway Company, to recover a license tax alleged to be due plaintiff from the defendant.
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Appeal from the City Court of Anniston. Tried before the Hon. James W. Lapsley. This suit was brought by the appellant, the city of Anniston, against the Southern Railway Company, to recover a license tax alleged to be due plaintiff from the defendant. The complaint was in the following words : “The plaintiff, a municipal corporation, under the laws of the State of Alabama, claims of the defendant, the Southern Railway Company, a corporation, the sum of two hundred dollars, for the privilege or license for engaging in the business, in the city of Anniston, of operating its main line of…
1Opinion of the CourtHaralson, J.
1. The tax to collect which this suit was instituted, was levied under Par. 8 of section 7 of the charter of the city of Anniston, (Acts, 1894-95, p. 1047), which provides that the city shall, within its limits, have power by ordinance, “To license, tax.and regulate auctioneers, hotels, &c., [specifying many trades and occupations] , and all other privileges, ■ trades and occupations of all kinds and classes whether of like kind to those mentioned or not.”
The ordinance of the city under which the tax was levied provides : “That every person, firm or corporation engaged in the city of Anniston…
2Cases cited9 opinions
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
- Emert v. MissouriSupreme Court of the United States · 1895
- Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1877
- Postal Telegraph Cable Co. v. CharlestonSupreme Court of the United States · 1894
- Western Union Telegraph Co. v. State Board of AssessmentSupreme Court of Alabama · 1885
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Phœnix Assurance Co. v. Fire DepartmentSupreme Court of Alabama · 1897
- Gunter v. TownsendSupreme Court of Alabama · 1918
- Greil Bros. v. City of MontgomerySupreme Court of Alabama · 1913
- Goldsmith v. Mayor of HuntsvilleSupreme Court of Alabama · 1897
- Nashville, Chattanooga & St. Louis Railway Co. v. Alabama CitySupreme Court of Alabama · 1901
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