Legal Opinion

Alexander Film Co. v. State

Supreme Court of Alabama

Decided January 19, 1950No. 3 Div. 561PublishedCited by 4 opinions

1Opinion of the Court

FOSTER, Justice.

The question on this appeal is whether ■appellant is liable for the State license tax prescribed by section 456, Title 51, Code, on one engaged in the business of billposting or advertising by making displays in public places.

Appellant was incorporated under the laws of Delaware with its principal place of business in Colorado Springs, Colorado. Its activity in this State is thus summarized by appellant:

“The defendant has a traveling representative who goes through the various states, including the State of Alabama. The representative contacts places of business in the various…

2Cases cited18 opinions

  1. Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
  2. Binderup v. Pathe Exchange, Inc.Supreme Court of the United States · 1923
  3. McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
  4. Mutual Film Corp. v. Industrial Commission of OhioSupreme Court of the United States · 1915
  5. Browning v. City of WaycrossSupreme Court of the United States · 1914

13 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Boswell v. Paramount Television Sales, Inc.Supreme Court of Alabama · 1973
  2. Competitive Edge, Inc. v. Tony Moore Buick-GMC, Inc.Court of Civil Appeals of Alabama · 1986
  3. Alabama Department of Revenue v. U.S. Xpress Leasing, Inc.Court of Civil Appeals of Alabama · 2016
  4. Boswell v. Paramount Television Sales, Inc.Supreme Court of Alabama · 1973

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