[Download] "State Alabama v. Southern Electric" by Supreme Court of Alabama * eBook PDF Kindle ePub Free
eBook details
- Title: State Alabama v. Southern Electric
- Author : Supreme Court of Alabama
- Release Date : January 14, 1963
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
MERRILL, Justice. This is an appeal from a final decree setting aside an attempted assessment of license tax by the State Department of Revenue under the provisions of Tit. 51, § 178, Code 1940, against Southern Electric Generating Co., hereinafter called SEGCO. The pertinent part of Tit. 51, § 178, provides: 'Each person, firm or corporation operating an electric or hydroelectric public utility shall pay to the state a license tax equal to four mills on each dollar of gross receipts of such public utility for the preceding year. * * *' This statute was enacted in 1935 and was codified without change in the 1940 Code.
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