Legal Opinion
Pure Oil Co. v. State
Supreme Court of Alabama
Decided January 14, 1943No. 6 Div. 74PublishedCited by 24 opinions
1Opinion of the Court
BOULDIN, Justice.
The State sued appellant to recover alleged balances of taxes due for the fiscal year ending September 30, 1935, under License Schedule 74, § 361, of the General Revenue Act of 1919 (General Acts 1919, p. 424), and for fiscal years ending September 30, 1936, 1937, and 1938, under License Schedule 138.3, § 348, of the General Revenue Act of 1935, General Acts 1935, p. 495. These schedules deal with the same privilege or license tax, now levied by Section 634, Title 51, Code of 1940. There is merely a change in the collecting agency in the successive statutes. The pertinent…
2Cases cited16 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
- State v. Pullman-Standard Car Mfg. Co.Supreme Court of Alabama · 1938
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- State Tax Commission v. Quebedeaux ChevroletArizona Supreme Court · 1951
- State v. Pure Oil Co.Supreme Court of Alabama · 1951
- Jamison v. City of CharlotteSupreme Court of North Carolina · 1954
- Ross Jewelers, Inc. v. StateSupreme Court of Alabama · 1953
- State v. Thoni Oil Magic Benzol Gas Stations, Inc.Court of Appeals of Georgia · 1970
19 more not listed; retrieve them via the Exa API.