Legal Opinion
Frazier v. State Tax Commission
Supreme Court of Alabama
Decided June 14, 1937No. 3 Div. 221PublishedCited by 24 opinions
1Opinion of the Court
THOMAS, Justice.
"The question for decision is presented under the declaratory judgment act. Gen. Acts 1935, p. 777.
The question presented for decision is whether the classification employed in section 4, subsection (k) of the Sales Tax Act (Gen.Acts 1936-37, Ex.Sess., pp. 125, 128, approved February 23, 1937) is reasonable, and not arbitrary, discriminatory, or offensive to section 22, article 1, and section 217, article 11, of the Constitution of Alabama, or the Fourteenth Amendment to the Constitution of the United States.
The rules thát obtain as to constitutional construction need not be…
2Cases cited36 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Bailey v. AlabamaSupreme Court of the United States · 1911
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
- Ohio Oil Co. v. ConwaySupreme Court of the United States · 1930
31 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Curry v. Woodstock Slag CorporationSupreme Court of Alabama · 1942
- Board of Trustees of Employees' Retirement System v. TalleySupreme Court of Alabama · 1973
- National Linen Service Corp. v. State Tax CommissionSupreme Court of Alabama · 1939
- Estes v. City of GadsdenSupreme Court of Alabama · 1957
- State v. Alabama Power Co.Supreme Court of Alabama · 1950
19 more not listed; retrieve them via the Exa API.