State Ex Rel. Davis v. Crane Co.
Alabama Court of Appeals
Appeal from Circuit Court, Jefferson County; Dan A. Greene, Judge. Action by the State of Alabama, on the relation of Harwell G. Davis, its Attorney General, against the Crane Company, to recover for a deficient franchise tax. From a judgment sustaining demurrers to the complaint, the plaintiff took a nonsuit and' appealed.
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Appeal from Circuit Court, Jefferson County; Dan A. Greene, Judge. Action by the State of Alabama, on the relation of Harwell G. Davis, its Attorney General, against the Crane Company, to recover for a deficient franchise tax. From a judgment sustaining demurrers to the complaint, the plaintiff took a nonsuit and' appealed. Count 1 of the complaint claims the sum of $485 due by the defendant corporation as franchise taxes on the capital actually employed by the defendant in the state of Alabama during the years 1912 to 1914, both inclusive. Count 2 claims the sum of $99.37 for franchise taxes…
1Opinion of the Court
The complaint is in six counts claiming a deficiency in the payment of franchise taxes claimed to be due from defendant as a foreign corporation for the years 1912 to 1919, both inclusive. By reason of the different questions involved, the complaint, for purposes of consideration, divided itself into two parts; count 1 claiming for the years 1912-1914, and the remaining counts claiming for the years 1915-1919. Under act of the Legislature 1911 (Acts 1911, p. 170, § 12), a graduated franchise tax was assessed against all foreign corporations doing business in this state, dependent upon the…
2Cases cited10 opinions
- Grider v. TallySupreme Court of Alabama · 1884
- State Tax Commission v. Bailey & HowardSupreme Court of Alabama · 1912
- Anniston City Land Co. v. StateSupreme Court of Alabama · 1913
- State v. Doster-Northington Drug Co.Supreme Court of Alabama · 1916
- Waldron, Isley & Co. v. SimmonsSupreme Court of Alabama · 1856
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State v. BradleySupreme Court of Alabama · 1922
- State v. Mortgage-Bond Co. of New YorkSupreme Court of Alabama · 1932
- Chambers v. ChambersSupreme Court of Alabama · 1928
- Fuqua v. Spry Burial Ins. Co.Supreme Court of Alabama · 1950
- State v. Realty Loan Co.Supreme Court of Alabama · 1923
1 more not listed; retrieve them via the Exa API.