Smith v. Tennesse Coal, Iron & Railroad
Supreme Court of Alabama
Appeal from Montgomery City Court. Heard before Hon. Gaston Gunter. Petition by the Tennessee Coal, Iron & Bailroad Company for mandamus to require C. Brooks Smith, as State Auditor, to issue a warrant for the refund of certain taxes. From an order awarding the writ, respondent appeals.
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Appeal from Montgomery City Court. Heard before Hon. Gaston Gunter. Petition by the Tennessee Coal, Iron & Bailroad Company for mandamus to require C. Brooks Smith, as State Auditor, to issue a warrant for the refund of certain taxes. From an order awarding the writ, respondent appeals. The agreed statement of fact is as follows: That petioner is a foreign corporation, and prior to the year 1900 acquired property and engaged in business in the state of Alabama, having complied with all the laws, so as to authorize it to do- business, and that since 1900 it had owned and operated manufacturing…
1Opinion of the CourtMayfield, J.
This is an appeal from a judgment or an order of the city court of Montgomery awarding a writ of mandamus to compel the state auditor to draw a warrant on the state treasury for certain license or privilege taxes paid by appellee to the probate judge of Jefferson county under and by virtue of a state statute or statutes which have been declared void by the Supreme Court of the United States in the case of Southern Railway Company v. Greene, 216 U. S. 400, 30 Sup. Ct. 287, 54 L. Ed. 536, 17 Ann. Cas. 1247, because in violation of the federal Constitution. The application for mandamus…
2Cases cited2 opinions
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- Bigbee Fertilizer Co. v. SmithSupreme Court of Alabama · 1914
3Cited by6 opinions
- Casmus v. LeeSupreme Court of Alabama · 1938
- Graves v. McDonoughSupreme Court of Alabama · 1956
- Board of Revenue v. Southern Bell Telephone & Telegraph Co.Supreme Court of Alabama · 1917
- Melof v. HuntDistrict Court, M.D. Alabama · 1989
- Turner v. Anniston Electric & Gas Co.Supreme Court of Alabama · 1917
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