Legal Opinion

State v. Pure Oil Co.

Supreme Court of Alabama

Decided March 8, 1951No. 6 Div. 86Published

1Opinion of the Court

55 So.2d 843 (1951)

STATE

v.

PURE OIL CO.

6 Div. 86.

Supreme Court of Alabama.

March 8, 1951.

Rehearing Denied June 28, 1951.

Further Rehearing Denied January 10, 1952.

A. A. Carmichael, Atty. Gen., and Wm. H. Burton, Jr., Asst. Atty. Gen., for appellant.

Lange, Simpson, Robinson & Somerville and Reid B. Barnes, of Birmingham, and Vinson Elkins & Weems, Houston, Tex. and Allen C. Hutcheson, Jr., of Chicago, Ill., for appellee.

BROWN, Justice.

The statute, § 634, Title 51, Code of 1940, levies a privilege tax on "Each person, firm, corporation, or agency selling illuminating, lubricating, or fuel oils at…

2Cases cited26 opinions

  1. Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
  2. Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
  3. Asbury Hospital v. Cass CountySupreme Court of the United States · 1945
  4. The Texas Company v. StephensTexas Supreme Court · 1907
  5. St. Louis Consolidated Coal Co. v. IllinoisSupreme Court of the United States · 1902

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