Bigbee Fertilizer Co. v. Smith
Supreme Court of Alabama
Appeal from Montgomery Circuit Court. Heard before Hon. W. W. Pearson. Mandamus by the Bigbee Fertilizer Company against C. B. Smith, as State Auditor. Writ denied, and pe- . titioner appeals.
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Appeal from Montgomery Circuit Court. Heard before Hon. W. W. Pearson. Mandamus by the Bigbee Fertilizer Company against C. B. Smith, as State Auditor. Writ denied, and pe- . titioner appeals. The petition alleges that petitioner is a corporation organized for the purpose of manufacturing fertilizer and selling same, and that under the provisions of subdivision 41, § 2361, Code 1907, it paid to the probate judge of Montgomery county, Ala., for the years 1908, 1909, and 1910, the sum of $200 for state purposes, and $50 for county purposes; that under the provisions of subsection 26 of section…
1Opinion of the Court
ANDERSON, C. J. —
The act amending section 2411 of the Code’of 1907 (Sp. Sess. 1909, page 165) provides *556for the refunding of “license money” under the conditions therein set out. The state’s counsel concede that the appellant paid the fund in question under subdivision 26 of section 2361, when it was not liable for same for the reason that it had paid the license tax due by it under subdivision 41 of said section 2361.—Chinnabee Cotton Mills v. State, 166 Ala. 119, 52 South. 390.
Counsel does contend, however, that the act in question provides only for refunding a license tax and not a…
2Cases cited4 opinions
- City Council v. KellySupreme Court of Alabama · 1904
- Spira v. StateSupreme Court of Alabama · 1906
- White v. SmithSupreme Court of Alabama · 1897
- Chinnabee Cotton Mills v. StateSupreme Court of Alabama · 1910
3Cited by12 opinions
- Woco Pep Co. of Montgomery v. City of MontgomerySupreme Court of Alabama · 1925
- Allgood v. Sloss-Sheffield Steel & Iron Co.Supreme Court of Alabama · 1916
- Board of Revenue v. Southern Bell Telephone & Telegraph Co.Supreme Court of Alabama · 1917
- Lovelady v. Loveman, Joseph & LoebSupreme Court of Alabama · 1915
- Melof v. HuntDistrict Court, M.D. Alabama · 1989
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