Legal Opinion
State v. National Credit Co.
Supreme Court of Alabama
Decided June 2, 1938No. 6 Div. 335PublishedCited by 3 opinions
1Opinion of the Court
KNIGHT, Justice.
This is an appeal by the State of Alabama from a judgment of the Circuit Court of Tuscaloosa County, in Equity, setting aside an assessment made by the State Tax Commission for excise tax, levied against appellee under the provisions of An Act of the Legislature of Alabama, approved April 4th, 1933. General Acts, 1933, Extra Session, pages 104-110.
The major purpose of a similar Act of 1932, Gen. Acts 1932, Ex Sess., p. 107, was declared, in Union Bank & Trust Co. v. S. H. Blan, Individually, etc., 229 Ala. 180, 155 So. 612, 614, to be “to levy an excise tax for the privilege…
2Cases cited7 opinions
- Commercial Credit Co. v. TarwaterSupreme Court of Alabama · 1926
- National Bank v. JohnsonSupreme Court of the United States · 1881
- First Nat. Bank of Shreveport v. Louisiana Tax Comm'nSupreme Court of the United States · 1933
- Darling v. PeckOhio Supreme Court · 1846
- Talmage v. . PellNew York Court of Appeals · 1852
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- The Morris Plan Co. v. JohnsonCalifornia Court of Appeal · 1940
- National Credit Co. v. StateSupreme Court of Alabama · 1938
- Professional Service Credit Ass'n v. O'Hara, Pennsylvania Court of Common Pleas, Dauphin County1940