City of Dothan v. Alabama Power Co.

This is a suit by the appellee for the recovery of a sum paid as a license or privilege tax to the city of Dothan upon the theory that the same was illegally exacted and collected.

It is not questioned that the ordinance, in so far as it exacted the tax as for business done within the corporate limits of the city, is authorized by statute, but it was contended, and so held in the lower court, that appellee was not liable for the tax because, under the facts, it did not do business in said city.

In the case of State v. Anniston Rolling Mills, 125 Ala. 121,27 So. 921, 922, it was stated in…