Legal Opinion
State Tax Commission v. Hopkins
Supreme Court of Alabama
Decided June 24, 1937No. 3 Div. 219PublishedCited by 15 opinions
1Opinion of the Court
THOMAS, Justice.
The prayer was for a declaratory judgment. The decree was that optometrists were not liable for 2 per cent, excise tax on the finished product, and that no itemization of labor and material is required under the provisions of the Act of February 23, 1937 (Gen.Acts 1936-37, Ex.Sess. p.. 125).
The questions propounded and answered in the decree are, Is the purpose of the act to tax the original or the finished product; and is it necessary to separate the different items for the purpose of taxation?
The court said:
“The Act was not passed for the purpose of taxing labor or service,…
2Cases cited8 opinions
- J. A. Burgess Co. v. AmesIllinois Supreme Court · 1935
- Western Leather & Finding Co. v. State Tax CommissionUtah Supreme Court · 1935
- Doby v. State Tax CommissionSupreme Court of Alabama · 1937
- H. G. Adair Printing Co. v. AmesIllinois Supreme Court · 1936
- Holt v. LongSupreme Court of Alabama · 1937
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Curry v. Woodstock Slag CorporationSupreme Court of Alabama · 1942
- National Linen Service Corp. v. State Tax CommissionSupreme Court of Alabama · 1939
- Crescent Amusement Co. v. CarsonTennessee Supreme Court · 1948
- Haden v. McCartySupreme Court of Alabama · 1963
- W. J. Sandberg Co. v. Iowa State Board of Assessment & ReviewSupreme Court of Iowa · 1938
10 more not listed; retrieve them via the Exa API.