Chinnabee Cotton Mills v. State
Supreme Court of Alabama
Appeal from Talladega City Court. Heard before Hon. G. K. Miller. The Chinnabee Cotton Mills was prosecuted for a failure to take out a privilege license and from a conviction thereon, appeals. The corporation was liable under subdivision 27b, section 2361, Code 3907, which tax was paid, and it was therefore not liable under subdivision 26. — City of Bessemer v. T. C. I. é R. R. Go., 131 Ala. 138; Montgomery T. Go. v. The. State, 150 Ala. 661. The cases of Spira a.
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Appeal from Talladega City Court. Heard before Hon. G. K. Miller. The Chinnabee Cotton Mills was prosecuted for a failure to take out a privilege license and from a conviction thereon, appeals. The corporation was liable under subdivision 27b, section 2361, Code 3907, which tax was paid, and it was therefore not liable under subdivision 26. — City of Bessemer v. T. C. I. é R. R. Go., 131 Ala. 138; Montgomery T. Go. v. The. State, 150 Ala. 661. The cases of Spira a. The State, 116 Ala. 177, and Troy F. Go. v. The State, 331 Ala. 333, do not militate against this contention. The defendant was…
1Opinion of the CourtEvans, J.
The appellant, the Chinnabee Cotton Mills, a corporation organized under the laws of the state of Alabama, with a capital stock of $50,000, and organized and operated for the sole purpose of running a cotton factory, paid for the year 1909 the license tax for operating, as provided by subdivision 27b of section 2363 of the Code of Alabama of 1907. It failed and refused to take a. privilege license required of certain corporations, as provided by subdivision 26 of section 2361 of the Code of 1907. For failing'to take out this *121privilege license, a warrant, on information, was sworn out against…
2Cases cited1 opinion
- Montgomery Traction Co. v. StateSupreme Court of Alabama · 1907
3Cited by1 opinion
- Bigbee Fertilizer Co. v. SmithSupreme Court of Alabama · 1914