Andala Company v. State

Supreme Court of Alabama

Andala Company v. State

83 So. 2d 64, 263 Ala. 574, 1955 Ala. LEXIS 656

CourtSupreme Court of Alabama

DecidedSeptember 15, 1955

Docket3 Div. 727

StatusPublished

This text of 83 So. 2d 64 (Andala Company v. State) is published on Counsel Stack Legal Research, covering Supreme Court of Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Andala Company v. State, 83 So. 2d 64, 263 Ala. 574, 1955 Ala. LEXIS 656 (Ala. 1955).

Pincite

Opinion

MERRILL, Justice.

This is an appeal from a decree of the Circuit Court of Montgomery County, in Equity, sustaining demurrers to appellant’s bill of complaint as a whole and to each aspect thereof. .The bill presented an appeal under the provisions of § 140, Title 51, Code of 1940, from a final assessment by the State Department of Revenue of franr chise taxes for the year 1952.

The chief difference in the instant case and the case of Alabama Textile Products Corporation v. State, Ala., 83 So.2d 42,¹ is that here all the business done by appellant was carried on within the State of Alabama. Except for this distinction, the legal questions involved in both cases are identical.

On the authority of our decision in Alabama Textile Products Corporation v. State, supra, the decree of the lower court is affirmed.

Affirmed.

LAWSON, SIMPSON, STAKELY and GOODWYN. JJ., concur.

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