City of Prichard v. Harold

8 Citing cases

  1. Horsley v. Horsley

    291 Ala. 782 (Ala. 1973)   Cited 313 times

    This court has denied certiorari to review judgment of the Court of Appeals where review would involve a consideration of evidence not set out in the opinion. City of Prichard v. Harold, 237 Ala. 277, 186 So. 504. ". . . this court on certiorari to review an opinion and judgment of an intermediate appellate court does not review the evidence as contained in the record to determine for ourselves what were the facts of the case.

  2. Dixie Finance Company v. City of Demopolis

    90 So. 2d 732 (Ala. 1956)   Cited 2 times

    "* * * When the question as to the reasonableness of a municipal ordinance is raised and the ordinance has reference to a subject matter within the corporate jurisdiction, it will be presumed to be reasonable unless the contrary appears on the face of the law itself or is established by proper evidence. Van Hook v. City of Selma, supra [ 70 Ala. 361, 45 Am.Rep. 85]; Town of Oxanna v. Allen, 90 Ala. 468, 8 So. 79; Gamble v. City Council of Montgomery, 147 Ala. 682, 39 So. 353; Giglio v. Barrett, 207 Ala. 278, 92 So. 668; Walden v. City of Montgomery, supra [ 214 Ala. 409, 108 So. 231]; City of Birmingham v. Wilson, supra [ 27 Ala. App. 288, 172 So. 292, certiorari denied, 233 Ala. 410, 172 So. 295]; City of Prichard v. Harold, supra [ 28 Ala. App. 235, 186 So. 499, certiorari denied, 237 Ala. 277, 186 So. 504]; City of Andalusia v. Fletcher, supra [ 240 Ala. 110, 198 So. 64]; City of Prichard v. Richardson, supra [ 245 Ala. 365, 17 So.2d 451]. "In view of this principle, the burden rests upon the licensee to demonstrate any claim of invalidity. Walden v. City of Montgomery, supra; City of Andalusia v. Fletcher, supra; Standard Chemical Oil Co. v. City of Troy, supra [ 201 Ala. 89, 77 So. 383, L.R.A., 1918C, 522].

  3. Franks v. City of Jasper

    259 Ala. 641 (Ala. 1953)   Cited 13 times

    a license on businesses located and conducted in their police jurisdiction as a reasonable and proper exercise of their right and duty to supervise them in that territory, in amounts reasonably necessary to defray the cost of such supervision, in the absence of prohibitory legislation. Van Hook v. City of Selma, 70 Ala. 361, 45 Am.Rep. 85; Standard Chemical Oil Co. v. City of Troy, 201 Ala. 89, 77 So. 383, L.R.A. 1918C, 522; Woco Pep Co. of Montgomery v. City of Montgomery, 213 Ala. 452, 105 So. 214; Walden v. City of Montgomery, 214 Ala. 409, 108 So. 231; White v. City of Decatur, 25 Ala. App. 274, 144 So. 872, certiorari denied, 225 Ala. 646, 144 So. 873, 86 A.L.R. 914; City of Homewood v. Wofford Oil Co., 232 Ala. 634, 169 So. 288; City of Birmingham v. Wilson, 27 Ala. App. 288, 172 So. 292, certiorari denied, 233 Ala. 410, 172 So. 295; Alabama Power Co. v. City of Carbon Hill, 234 Ala. 489, 175 So. 289; City of Prichard v. Harold, 28 Ala. App. 235, 186 So. 499, certiorari denied, 237 Ala. 277, 186 So. 504; City of Andalusia v. Fletcher, 240 Ala. 110, 198 So. 64; City of Prichard v. Richardson, 245 Ala. 365, 17 So.2d 451; Hawkins v. City of Prichard, 249 Ala. 234, 30 So.2d 659; Alabama Gas Co. v. City of Montgomery, 249 Ala. 257, 30 So.2d 651; City of Prichard v. Hawkins, 255 Ala. 676, 53 So.2d 378. There is another well-established rule that applies here.

  4. Evers v. City of Dadeville

    258 Ala. 53 (Ala. 1952)   Cited 22 times
    Holding that, even where a justiciable controversy exists, the court may sustain a demurrer if the complaint fails on a pure legal ground

    The power to license granted by these statutes refers to occupational license taxes limited as to time, place and amount, the payment of which is a condition precedent to the doing of business and does not include the power to levy a sales tax, which is a consumer's tax. Gotlieb v. City of Birmingham, 243 Ala. 579, 11 So.2d 363; City of Prichard v. Harold, 28 Ala. App. 235, 186 So. 499; Id., 237 Ala. 277, 186 So. 504; Hawkins v. Pritchard, 249 Ala. 234, 30 So.2d 659; Southern Liquid Gas Co. v. City of Dothan, 253 Ala. 350, 44 So.2d 744; Goldsmith v. City of Huntsville, 120 Ala. 182, 24 So. 509; State v. Commercial Loan Co., 251 Ala. 672, 38 So.2d 571; Pure Oil Co. v. State, 244 Ala. 258, 12 So.2d 861, 148 A.L.R. 260; Frazier v. State Tax Comm., 234 Ala. 353, 175 So. 402, 110 A.L.R. 1479; 51 Am.Jur. 61, § 33; King Boozer v. State, 241 Ala. 557, 3 So.2d 572; State of Alabama v. King Boozer, 314 U.S. 1, 62 S.Ct. 43, 86 L.Ed. 3, 140 A.L.R. 615; Merriwether v. State, 252 Ala. 590, 42 So.2d 465, 11 A.L.R.2d 918. The sales tax levied within the police jurisdiction and beyond the limits of the city being in fact a tax and not a regulation limited to cost of supervision is null and void.

  5. City of Prichard v. Richardson

    17 So. 2d 451 (Ala. 1944)   Cited 21 times
    In City of Prichard v. Richardson, 245 Ala. 365, 17 So.2d 451 (Ala.Sup.Ct. 1944), the operator of a filling station paid a license fee, $1,058.

    The judgment of the trial court was laid in error and should be reversed. Code 1940, Tit. 37, § 733; Tit. 7, § 260; Van Hook v. City of Selma, 70 Ala. 361, 45 Am.Rep. 85; Woco-Pep Co. v. Montgomery, 213 Ala. 452, 104 So. 214; Id. 219 Ala. 73, 121 So. 64; City of Prichard v. Harold, 28 Ala. App. 235, 186 So. 499; Id., 237 Ala. 277, 186 So. 504; City of Prichard v. Richardson, 238 Ala. 646, 195 So. 319; Town of Guntersville v. Wright, 223 Ala. 349, 135 So. 634; City of Enterprise v. Fleming, 240 Ala. 460, 199 So. 691; Andalusia v. Fletcher, supra; City of Homewood v. Wofford Oil Co., 232 Ala. 634, 169 So. 288; Amer. Bakeries Co. v. City of Huntsville, 232 Ala. 612, 168 So. 880. Wm. G. Caffey, of Mobile, for appellee.

  6. City of Andalusia v. Fletcher

    198 So. 64 (Ala. 1940)   Cited 23 times

    To that testimony the objection of the City should have been sustained. It was but an effort to show the inadequacy of service or merely no personal need or call therefor, and comes within the ruling of Walden v. City of Montgomery, supra; City of Prichard v. Harold, 28 Ala. App. 235, 186 So. 499, certiorari denied in City of Pritchard v. Harold, 237 Ala. 277, 186 So. 504; City of Birmingham v. Wilson, 27 Ala. App. 288, 172 So. 292, certiorari denied in City of Birmingham v. Wilson, 233 Ala. 410, 172 So. 295. The case of Alabama Power Co. v. City of Carbon Hill, 234 Ala. 489, 175 So. 289, holds nothing to the contrary.

  7. Hardie Sales Co. v. Astrachan

    196 So. 135 (Ala. 1940)   Cited 5 times

    The Supreme Court will not review a decision of the Court of Appeals on the facts or in the application of the law to the facts. Postal Tel.-Cable Co. v. Minderhout, 195 Ala. 420, 71 So. 91; City of Prichard v. Harold, 237 Ala. 277, 186 So. 504. BROWN, Justice.

  8. City of Prichard v. Harold

    186 So. 499 (Ala. Crim. App. 1938)   Cited 8 times

    Reversed, rendered, and remanded. Certiorari denied by Supreme Court in City of Prichard v. Harold, 237 Ala. 277, 186 So. 504. George Sossaman, of Mobile, for appellant.