Turner v. Anniston Electric & Gas Co.

Supreme Court of Alabama

Turner v. Anniston Electric & Gas Co.

75 So. 465, 200 Ala. 89, 1917 Ala. LEXIS 308

CourtSupreme Court of Alabama

DecidedApril 26, 1917

Docket7 Div. 866.

StatusPublished

Cited by4 cases

This text of 75 So. 465 (Turner v. Anniston Electric & Gas Co.) 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

Turner v. Anniston Electric & Gas Co., 75 So. 465, 200 Ala. 89, 1917 Ala. LEXIS 308 (Ala. 1917).

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Opinion

GARDNER, J.

The appellee, a foreign corporation, paid certain privilege taxes under the act of March 7, 1907 (Gen. Acts 1907, p. 418), which was subsequently declared to be unconstitutional by the Supreme Court of the United States in the case of Southern Railway v. Greene, 216 U. S. 400, 30 Sup. Ct. 287, 54 L. Ed. 536, 17 Ann. Cas. 1247.

The questions argued by counsel for appellant on this appeal have been heretofore determined by this court in the following recent eases: Smith, as Auditor, v. Tenn. Coal, Iron & R. R. Co., 192 Ala. 129, 68 South. 865; Bigbee Fertilizer Co. v. Smith, 186 Ala. 552, 65 South. 37; Lovelady v. Loveman, Joseph & Loeb, 191 Ala. 96, 68 South. 48; Allgood, as Auditor, v. Sloss-Sheffield Steel & Iron Co.. 71 South. 724. 1 A discussion therefore of the questions here presented in brief would but result in a 'repetition of what has been said in the above-cited authorities. The correctness of these cases has been attacked by counsel. The argument advanced in brief has been given due consideration by us, but we have not been persuaded that the aboyenoted decisions were erroneous, and we therefore adhere to what was therein decided. These authorities are decisive of the instant case, and it therefore results that the judgment appealed from will be affirmed.

Affirmed.

ANDERSON,. C. J., and McCLELLAN and SAYRE, JJ., concur.

1

196 Ala. 500.

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GARDNER, J.

The appellee, a foreign corporation, paid certain privilege taxes under the act of March 7, 1907 (Gen. Acts 1907, p. 418), which was subsequently declared to be unconstitutional by the Supreme Court of the United States in the case of Southern Railway v. Greene, 216 U. S. 400, 30 Sup. Ct. 287, 54 L. Ed. 536, 17 Ann. Cas. 1247.

The questions argued by counsel for appellant on this appeal have been heretofore determined by this court in the following recent eases: Smith, as Auditor, v. Tenn. Coal, Iron & R. R. Co., 192 Ala. 129, 68 South. 865; Bigbee Fertilizer Co. v. Smith, 186 Ala. 552, 65 South. 37; Lovelady v. Loveman, Joseph & Loeb, 191 Ala. 96, 68 South. 48; Allgood, as Auditor, v. Sloss-Sheffield Steel & Iron Co.. 71 South. 724. 1 A discussion therefore of the questions here presented in brief would but result in a 'repetition of what has been said in the above-cited authorities. The correctness of these cases has been attacked by counsel. The argument advanced in brief has been given due consideration by us, but we have not been persuaded that the aboyenoted decisions were erroneous, and we therefore adhere to what was therein decided. These authorities are decisive of the instant case, and it therefore results that the judgment appealed from will be affirmed.

Affirmed.

ANDERSON,. C. J., and McCLELLAN and SAYRE, JJ., concur.

1

196 Ala. 500.

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75 So. 465, 200 Ala. 89, 1917 Ala. LEXIS 308, Counsel Stack Legal Research, https://law.counselstack.com/opinion/turner-v-anniston-electric-gas-co-ala-1917.

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