Phœnix Carpet Co. v. State
Supreme Court of Alabama
Appeal from tbe Criminal Court of Jefferson. Tried before tbe Hon. Samuel E. Greene. Tbe prosecution in tbis case was instituted by an affidavit being made out before a justice of tbe peace alleging that tbe Phoenix Carpet Company bad violated section 3892 of tbe Code of 1886, by engaging in or carrying on its business as a corporation after tbe 27 th of March, 1897, without having taken out a license as required by sub-division 15 of section 35 of tbe act of tbe General…
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Appeal from tbe Criminal Court of Jefferson. Tried before tbe Hon. Samuel E. Greene. Tbe prosecution in tbis case was instituted by an affidavit being made out before a justice of tbe peace alleging that tbe Phoenix Carpet Company bad violated section 3892 of tbe Code of 1886, by engaging in or carrying on its business as a corporation after tbe 27 th of March, 1897, without having taken out a license as required by sub-division 15 of section 35 of tbe act of tbe General Assembly of Alabama, approved February 18, 1897, entitled “An act to amend tbe revenue'laws of tbe State of Alabama.” (Acts…
1Opinion of the CourtBrickell, C. J.
At the 1896-97 session of the General Assembly, an act was passed and approved February 18, 1897, entitled “An act to amend the revenue laws of the State of Alabama.” The fifteenth subdivision of the thirty-fifth section requires- all corporations, foreign or domestic, doing business in this State, except banks and banking institutions regularly organized, not otherwise specifically required to pay a license tax, to pay an annual privilege tax, graduated by the paid-up capital stock of the corporation. The appellant, a corporation organized and existing under the laws of this State, doing…
2Cases cited6 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- State v. Stonewall InsuranceSupreme Court of Alabama · 1889
- City of New Orleans v. KaufmanSupreme Court of Louisiana · 1877
- Taylor v. State ex rel. HandSupreme Court of Alabama · 1858
1 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Poulos v. New HampshireSupreme Court of the United States · 1953
- Beeland Wholesale Co. v. KaufmanSupreme Court of Alabama · 1937
- City Council v. KellySupreme Court of Alabama · 1904
- Newton v. City of TuscaloosaSupreme Court of Alabama · 1948
- Woco Pep Co. of Montgomery v. City of MontgomerySupreme Court of Alabama · 1925
53 more not listed; retrieve them via the Exa API.