State v. Adler

• Decision Date: 30 June 1899
• Citation: 26 So. 502,123 Ala. 87
• Parties: STATE v. ADLER.
• Court: Alabama Supreme Court

26 So. 502

123 Ala. 87

STATE v. ADLER.

Supreme Court of Alabama

June 30, 1899

Appeal from circuit court, Dallas county.

This is an action by the state of Alabama against J. C. Adler for the recovery of the state and county license tax for engaging in the business of buying and selling futures in the years from 1893 to 1898, both inclusive, together with the interest and 10 per cent. commissions on the tax and interest. Demurrer to complaint sustained, and the state appeals. Affirmed.

There is a separate count in the complaint for each year beginning with 1898, and going backward as to time, and the counts differ from each other only in a gradual increase in the gross amount claimed to cover interest. The first count reads as follows: "The state of Alabama, as plaintiff, claims of the defendant as aforesaid, five hundred and twenty-five"five dollars, for that the defendant did engage in or carry on the business of buying or selling futures for speculation or on a commission, in the county of Dallas, in the year 1898, without having paid the license tax required by law, to wit, the sum of three hundred dollars to the state of Alabama and one hundred and fifty dollars to the county of Dallas, which said sums, and interest thereon, and ten per cent, commissions, are due from the defendant; and by reason of the nonpayment thereof an action has accrued to the plaintiff to recover of the defendant the sums aforesaid amounting in all to the sum of five hundred and twenty-five dollars. Yet the defendant has not paid the same, wherefore the plaintiff brings this suit." The defendant demurred to the complaint on the ground that there is a misjoinder of causes of action, in this: that plaintiff unites in this suit a claim alleged to be due the plaintiff for a license tax and a claim alleged to be due Dallas county for a license tax. The court sustained this demurrer, and, the plaintiff declining to amend the complaint, or to plead further judgment was rendered for the defendant. The plaintiff appeals, and assigns as error the ruling of the court in sustaining the demurrer to its complaint, and the rendition of judgment in favor of the defendant.

Saml. Will John, for the State.

Satterfield & Young, for appellee.

McCLELLAN C.J.

This is an action by the state of Alabama against Adler to recover the state and county license tax for engaging in the business of buying and selling futures, etc., in the years...