City of Enterprise v. Fleming, 4 Div. 157.
| Decision Date | 14 November 1940 |
| Docket Number | 4 Div. 157. |
| Citation | 240 Ala. 460,199 So. 691 |
| Parties | CITY OF ENTERPRISE v. FLEMING. |
| Court | Alabama Supreme Court |
Rehearing Denied Jan. 23, 1941.
Appeal from Circuit Court, Coffee County; W. L. Parks, Judge.
Bill for declaratory judgment by L. M. Fleming, an individual doing business in the name of the Southern Oil Company against the City of Enterprise to determine the validity and construction of a municipal ordinance and the rights and status of complainant thereunder. From an adverse decree respondent appeals.
Reversed and rendered.
J. T Thrower, of Enterprise, for appellant.
Harry Adams, of Enterprise, for appellee.
The appellant, by ordinance duly adopted, levied a privilege license tax against each person, firm or corporation engaged as, A--"Wholesale dealers in oils and gasoline or other motor power oil and gas, * * * whether sold from truck or station..........$100.00," and B--"Each person firm, or corporation making deliveries of gasoline, or other motor power fuel to a tank or station for retail within the City of Enterprise, whether such tank or station is owned and operated by the person, firm, or corporation making deliveries, or by others.....$100.00." As to the last-mentioned tax the ordinance provides: "But this schedule shall not apply to wholesale dealers who have paid the license provided for in the next preceding schedule." (Italics supplied.)
The appellee operates two retail filling stations within the corporate limits of appellant municipality, on which the license tax of $15 each has been paid, and supplies these filling stations with motor fuels by purchasing the same in the State of Florida, and transporting such fuels in his own trucks, to said filling stations in Enterprise and placing the same in his retail tanks at said stations.
The bill filed by appellee seeking a declaratory decree alleges, that notwithstanding he has procured a retailer's license for each of said filling stations, and has procured a license for the operation of his trucks, the appellant is demanding that he procure a license and pay the tax for the privilege of delivering motor fuel for retail to his said filling stations. And, he asserts, that said ordinance, in so far as it requires such tax, is double taxation, unreasonable, discriminatory and unconstitutional, and therefore void.
The evidence shows that persons engaged in the business of selling at wholesale within...
To continue reading
Request your trial
-
Donoghue v. Bunkley
... ... v. BUNKLEY et al. 1 Div. 245. Supreme Court of Alabama February 28, 1946 ... 'Section ... 4. This Act shall become effective immediately upon ... 'Section ... 157. Any person interested under a deed, will, ... of such relief. See Lang v. City of Mobile, 239 Ala ... 331, 195 So. 248; Klein ... 149, 174 So. 230; ... City of Enterprise v. Fleming, 240 Ala. 460, 199 So ... 691; Ex ... ...
-
Sanford Service Co. v. City of Andalusia
...v. City of Clanton, 31 Ala.App. 253, 15 So.2d 303, certiorari denied 244 Ala. 671, 15 So.2d 309: also our case of City of Enterprise v. Fleming, 240 Ala. 460, 199 So. 691, and State v. Coca Cola Bottling Works, 29 Ala.App. 508, 198 So. It is not materially affected by the case of Dorsky v. ......
-
Perdue v. State Nat. Bank
...which is in the nature of interpleader touching the two parties in interest in the fund and the disinterested stakeholder.' 240 Ala. 460(3), 199 So. 691, citing the text of 33 C.J. p. 457; 48 C.J.S., Interpleader, § Certain it is that this court when it formulated and adopted Equity Rule 36......
-
Sanford v. City of Clanton
... ... 253 SANFORD v. CITY OF CLANTON. 5 Div. 178.Alabama Court of AppealsJune 30, 1943 ... 95, 102, 104, 40 S.Ct. 93, ... 64 L.Ed. 157, 168; Ward Baking Co. v. Federal Trade ... Comm., 9 Cir., ... or (4) after it ends, is not a forbidden regulation. (5) An ... City of Enterprise v. Fleming, 240 Ala. 460, 199 So ... 691, 692. It was ... ...