Legal Opinion
Family Discount Stamp Co. of Georgia v. State
Supreme Court of Alabama
Decided March 22, 1962No. 3 Div. 949PublishedCited by 5 opinions
1Opinion of the Court
LAWSON, Justice.
The question on this appeal is whether appellant is liable for the State license tax prescribed by § 606, Title 51, Code 1940, as amended, on one engaged in the business of issuing or selling trading stamps to merchants.
Family Discount Stamp Company of Georgia, Division of Sales Promotion, Inc., a corporation (hereinafter Stamp Company), is a foreign corporation which is engaged in the so-called “trading stamp business,” a form of advertising the business of retail merchants.
Claiming that it was engaged in the business of issuing or selling trading stamps to merchants in…
2Cases cited11 opinions
- Breard v. AlexandriaSupreme Court of the United States · 1951
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Nippert v. City of RichmondSupreme Court of the United States · 1946
- Caskey Baking Co. v. VirginiaSupreme Court of the United States · 1941
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3Cited by5 opinions
- Ex Parte NewbernSupreme Court of Alabama · 1970
- State v. West Point Wholesale Grocery CompanySupreme Court of Alabama · 1969
- Dunbar-Stanley Studios, Inc. v. StateSupreme Court of Alabama · 1968
- M. & M. Stamp Co. v. HarrisTennessee Supreme Court · 1963
- Family Discount Stamp Co. of Georgia v. StateSupreme Court of Alabama · 1963