Legal Opinion
Casmus v. Lee
Supreme Court of Alabama
Decided June 9, 1938No. 3 Div. 264PublishedCited by 20 opinions
1Opinion of the Court
GARDNER, Justice.
Schedule 113 of the General Revenue Act of 1935 (General Acts 1935, pages 441, 486, § 348) reads'as follows: .
“Each raffle board, punch board, 'tip’ board or raffle or chance card or ticket, by whatever name called, shall have securely pasted thereon a revenue tax of a denomination equivalent to ten per centum (10%) of the amount to be derived from the sale of all of the punches or tips thereon, and no tips or punches shall be detached from said boards or cards until after such stamps shall have been so affixed and cancelled. Such license tax stamps to be securely affixed to…
2Cases cited15 opinions
- Duncan Townsite Co. v. LaneSupreme Court of the United States · 1917
- Youngblood v. SextonMichigan Supreme Court · 1875
- People Ex Rel. Wood v. Board of Assessors & Collector of TaxesNew York Court of Appeals · 1893
- Chilvers v. PeopleMichigan Supreme Court · 1862
- Try-Me Bottling Co. v. StateSupreme Court of Alabama · 1938
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- State Ex Rel. Replogle v. Joyland ClubMontana Supreme Court · 1950
- Giamalva v. CooperSupreme Court of Louisiana · 1950
- Smith v. CommissionerUnited States Tax Court · 1960
- Smith v. Town of NotasulgaSupreme Court of Alabama · 1952
- Ingram v. Bearden, SheriffSupreme Court of South Carolina · 1948
15 more not listed; retrieve them via the Exa API.