Opinion of the Justices
Decision Date | 05 December 1989 |
Docket Number | No. 330,330 |
Citation | 558 So.2d 390 |
Parties | OPINION OF THE JUSTICES. . Answer Delayed |
Court | Alabama Supreme Court |
Your request for an advisory opinion regarding the constitutionality of House Bill 16 involves issues that are also involved in litigation pending in the Court of Civil Appeals. See White v. Reynolds Metals Co., 558 So.2d 367 (Ala.Civ.App.1989). Advisory opinions have traditionally been withheld when the questions presented have been the subject of pending litigation. Opinion of the Justices No. 306, 447 So.2d 1305 (Ala.1984); Opinion of the Justices No. 298, 431 So.2d 496 (Ala.1982); Opinion of the Justices No. 289, 410 So.2d 388 (Ala.1982).
Therefore, because your request involves questions vitally important to the people of the State of Alabama, we will today issue a writ of certiorari to the Court of Civil Appeals in White, supra, pursuant to this Court's supervisory jurisdiction under the Alabama Constitution of 1901, Amendment 328, § 6.02(b), and Alabama Code 1975, § 12-2-7, and will invite briefs from each party. Oral argument will be heard Monday, December 11, 1989, at 1:30 p.m. The case will be expedited and a decision will be forthcoming.
Our exercise of this power is necessitated by your request and by the special legislative session that has been called to address the fiscal emergency created by the declaration in White, supra, of unconstitutionality of the corporate franchise tax, Alabama Code 1975, §§ 40-14-40 and 40-14-41.
We note that the bill introduced in the special session and made the subject of your advisory opinion request states in its declarations of legislative intent that the purpose of the bill is to remedy the perceived unconstitutionality of the franchise tax:
Chief Justice
HUGH MADDOX
RICHARD L. JONES
RENEAU P. ALMON
JANIE L. SHORES
OSCAR W. ADAMS, JR.
J. GORMAN HOUSTON, JR.
HENRY B. STEAGALL, II
MARK KENNEDY
Associate Justices
To the Honorable Guy Hunt
Governor
State of Alabama
Governor's Office
Montgomery, Alabama 36130
Dear Governor Hunt:
We postponed our answer to your request for an advisory opinion pending our decision in In re White v. Reynolds Metals Co., 558 So.2d 373 (Ala.1989). Given the decision of the Court of Civil Appeals in that case, the contents of your proposed tax legislation, and the mandates of § 229 and § 232 of the Alabama Constitution, it was impossible for us to properly respond to your inquiry without first determining whether the franchise tax on foreign corporations was constitutional when measured against the equal protection and commerce clauses of the United States Constitution.
It thus became necessary for this Court to exercise its supervisory powers and issue a writ of certiorari to the Court of Civil Appeals, because we are not at liberty to change the meaning of the Alabama Constitution unless we first determine that the United States Constitution mandates such a change, and because it became clear that none of the parties would invoke an expedited review in time for this Court to make such a determination during the special session of the legislature.
Therefore, in conjunction with our release today of the White decision, we hereby answer your request as to the constitutionality of pending bill H.B. 16 under the Alabama Constitution of 1901, Article XII, § 229. That request reads as follows:
To continue reading
Request your trial-
White v. Reynolds Metals Co.
... ... This Court issued a writ of certiorari in this case to address the questions raised by an advisory opinion request from the Governor. See Opinion of the Justices No. 330, 558 So.2d 390 (Ala.1989). At issue is the constitutionality of Alabama's franchise ... ...
-
South Cent. Bell Telephone Co. v. State
... ... The Taxpayers appealed; this Court affirmed, without an opinion. See South Cent. Bell Tel. Co. v. State, 711 So.2d 1005 (Ala.1998) ... The Supreme Court of the United States, after granting ... at 176, 41 A. at 601 (with three Justices dissenting) ... In Henry Campbell Black's A Dictionary of the Law, published in 1891, "capital stock" is defined, at page 170, ... ...
- OPINION OF THE JUSTICES