Southern Car & Foundry Co. v. State
Supreme Court of Alabama
Appeal from the City Court of Anniston. Tried before the Hon. Thos. W. Coleman, Jr. Tlxis action was brought by the appellees, against the appellant, to recover a license privilege tax for the years 1899, 1900, 1901 and tax commissioners’ fees thereon, the amount of said taxes being five hundred dollars for one year and the fees fifty dollars on each amount. The defendant pleaded the general issue and several special pleas.
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Appeal from the City Court of Anniston. Tried before the Hon. Thos. W. Coleman, Jr. Tlxis action was brought by the appellees, against the appellant, to recover a license privilege tax for the years 1899, 1900, 1901 and tax commissioners’ fees thereon, the amount of said taxes being five hundred dollars for one year and the fees fifty dollars on each amount. The defendant pleaded the general issue and several special pleas. The third plea was as follows: “Third: That it had procured license from the proper authorities to do business in Alabama for the time mentioned in the complaint.” The…
1Opinion of the CourtDowdell, J.
This is a suit by the State to recover of the defendant, Southern Oar & Foundry Co., a corporation, a license tax for the years 1899, 1900 and 1901, and the tax commissioner’s fees thereon. The cause was tried by the court without a jury, on an agreed statement of the facts, and a judgment was rendered in favor of tlie State, from which the defendant appeals.
The first assignment of error challenges the court’s ruling in sustaining the plaintiff’s demurrer to the third plea. This plea was bad, if for no other reason, in not averring that the license alleged to have been procured, was paid for,…
2Cases cited4 opinions
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Horn Silver Mining Co. v. New York StateSupreme Court of the United States · 1892
- State ex rel. Winter v. SayreSupreme Court of Alabama · 1897
- Long v. StateSupreme Court of Alabama · 1855
3Cited by6 opinions
- Woco Pep Co. of Montgomery v. City of MontgomerySupreme Court of Alabama · 1925
- City of Birmingham v. State Ex Rel. CarmichaelSupreme Court of Alabama · 1936
- State v. Acacia Mut. Life Ass'nSupreme Court of Alabama · 1926
- Foshee v. StateAlabama Court of Appeals · 1916
- Southern Car & Foundry Co. v. Calhoun CountySupreme Court of Alabama · 1904
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