Legal Opinion
Ray E. Loper Lumber Co. v. State
Supreme Court of Alabama
Decided July 2, 1959No. 7 Div. 365PublishedCited by 8 opinions
1Opinion of the Court
COLEMAN, Justice.. Appellant is an Alabama corporation engaged in the business of severing timber from the soil and manufacturing the same into lumber, all in this State.
For the period from October 1, 1951, to June 30, 1954, appellant paid to the State a tax known as Forest Products Severance Tax, levied by Act No. 169, 1945 General Acts, page 285, as amended by Act No. 695, 1953 Acts, page 948.
Pertinent parts of said act recite as follows :
“Section 2. To provide further for conservation of the natural resources of the State by protection of the forest products and development of the forestry…
2Cases cited14 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Clark v. Paul Gray, Inc.Supreme Court of the United States · 1939
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Friday v. Ethanol Corp.Supreme Court of Alabama · 1988
- Haden v. WatsonSupreme Court of Alabama · 1960
- Scott & Scott, Inc. v. CITY OF MOUNT. BROOKSupreme Court of Alabama · 2002
- Starlite Lanes, Inc. v. StateSupreme Court of Alabama · 1968
- City of Birmingham v. STEGALL CO., INC.Supreme Court of Alabama · 1983
3 more not listed; retrieve them via the Exa API.