Sanford Service Co. v. City of Andalusia

• Decision Date: 17 April 1951
• Docket Number: 4 Div. 175
• Citation: 55 So.2d 854,36 Ala.App. 74
• Parties: SANFORD SERVICE CO., Inc. v. CITY OF ANDALUSIA.
• Court: Alabama Court of Appeals

Page 854

55 So.2d 854

36 Ala.App. 74

SANFORD SERVICE CO., Inc. v. CITY OF ANDALUSIA.

4 Div. 175.

Court of Appeals of Alabama.

April 17, 1951.

Rehearing Denied May 1, 1951.

Powell, Albritton & Albritton, Robt. B. Albritton and Albert L. Rankin, all of Andalusia, for appellant.

Jas. M. Prestwood, of Andalusia, for appellee.

CARR, Presiding Judge.

The complaint in this case is:

'Count One: Plaintiff claims of Defendant, the City of Andalusia, a municipal corporation organized and existing under the laws of the State of Alabama, the sum of One Hundred Twenty Nine and 88/100 ($129.88) Dollars for that during the period to-wit, January 1, 1950 to the date of filing of this complaint, Plaintiff was, and is now, a non-resident of the State of Alabama, being a corporation organized and existing under the laws of the State of Florida and was during said period engaged in the sale of petroleum products. Plaintiff alleges that during said period of time plaintiff from time to time sold and delivered certain of its petroleum products to purchasers thereof located in the City of Andalusia, State of Alabama, and that such sales were made upon orders placed with plaintiff at its place of business in the State of Florida and accepted by plaintiff at its said place of business in the State of Florida. Plaintiff alleges that it filled such orders of its said Andalusia, Alabama, customers by loading the petroleum products upon its own tank trucks from its own storage tanks in the State of Florida and transporting the same directly to the places of business of its ordering customers in the City of Andalusia, State of Alabama, and delivering, piping and unloading same directly from said tank trucks into the tanks of its said customers within the corporate limits of the City of Andalusia, Alabama.

'Plaintiff alleges that during the aforesaid period of time said defendant the City of Andalusia, Alabama, had in full force and effect an ordinance, enacted by the City Council of said City of Andalusia, Alabama, which fixed and prescribed a license schedule for said the City of Andalusia, Alabama, and the police jurisdiction thereof, and by said ordinance had imposed a privilege license or occupational tax for doing business within the corporate limits of the City of Andalusia, Alabama, and the police jurisdiction thereof, the pertinent provisions of which are as follows:

"Freight or Produce Delivery: Each person, firm, corporation or motor transportation company who unloads, delivers, distributes or disposes of any goods, wares, merchandise or produce, including fuel oil, lubricating oil, gasoline, kerosene or other hydrocarbons in the City of Andalusia, Alabama, which said goods, wares, merchandise or produce, including fuel oil, lubricating oil, gasoline, kerosene or other hydrocarbons were transported from a point without the City of Andalusia, Alabama, to a point within the City of Andalusia, Alabama.

"Per Year $112.50

Per week 10.00

Per day 2.00'

'Plaintiff further alleges that said ordinance was enacted by the City of Andalusia, Alabama, for the purpose of raising revenue for the use of said City of Andalusia, Alabama, in paying its general expenses and that the above provisions was one of the many schedules in said ordinance.

'Plaintiff further alleges that defendant demanded that plaintiff pay the license tax imposed by the aforesaid ordinance and upon failure of plaintiff to so pay same defendant arrested and convicted plaintiff's agents or servants engaged in the delivery and unloading of the petroleum products within the City of Andalusia, Alabama, as set forth above, for violation of said ordinance. Whereupon on to-wit, the 8th day of March, 1950, plaintiff paid to defendant under written protest the sum of One Hundred Twenty Nine and 88/100 ($129.88) dollars demanded by defendant as a license tax, issuance charge and penalty thereon, levied or assessed under above ordinance for the privilege by plaintiff of delivering and unloading petroleum products within the City of Andalusia, Alabama, transported from without the city limits.

'Plaintiff alleges that the aforesaid deliveries and unloading, the privilege for which the aforesaid license tax was levied or assessed was of goods in interstate commerce as set forth above, and...