City of Prichard v. Harold

RICE, Judge.

On January 16, 1934, the city of Prichard adopted an ordinance containing, pertinently here, the following, to wit:

“Section 2. A monthly license tax is hereby imposed, levied, and assessed upon every person who shall engage within the corporate limits of. Prichard, Alabama in the business of selling gasoline to consumers or users thereof, and said license tax is hereby fixed in a sum equal to one (1^) cent per gallon for each and every gallon of gasoline sold in the city of Prichard during the preceding month by such person to a consumer or consumers of gasoline.”

On the same day…