Legal Opinion
Lee v. State Tax Commission
Supreme Court of Alabama
Decided June 6, 1929No. 3 Div. 903PublishedCited by 11 opinions
1Opinion of the CourtThomas, J.
The case was tried on an agreed statement of facts, and respondents filed a plea of general issue denying the allegations of the petition. The judgment was for the respondents, and the writ of mandamus denied.
The subject of classification for the purpose of taxation has been often discussed by the courts. Warrior Water Co. v. Long, 218 Ala. 125, 117 So. 656. It is agreed that a taxing statute is not void if the classification employed is reasonable and in its application it does not offend the requirements for equality and uniformity. Phœnix Carpet Co. v. State, 118 Ala. 143, 22 So. 627, 72…
2Cases cited38 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Soon Hing v. CrowleySupreme Court of the United States · 1885
- Missouri Pacific Railway Co. v. MacKeySupreme Court of the United States · 1888
- Home Insurance v. New York StateSupreme Court of the United States · 1890
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3Cited by11 opinions
- Gray v. Central Florida Lumber Co.Supreme Court of Florida · 1932
- State v. Alabama Power Co.Supreme Court of Alabama · 1950
- Frazier v. State Tax CommissionSupreme Court of Alabama · 1937
- Franklin Society for Home Building & Savings v. BennettNew York Court of Appeals · 1939
- City of Mobile v. SalterSupreme Court of Alabama · 1971
6 more not listed; retrieve them via the Exa API.