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eBook details

• Title: W. L. Horn v. Dunn Brothers
• Author : Supreme Court of Alabama
• Release Date : January 24, 1955
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 58 KB

Description

MAYFIELD, Justice. This is an appeal from a final decree of the Circuit Court of Montgomery County, sitting in equity, rendered
on 15 May 1953. After submission in this Court, the term of office of Joe M. Edwards, as Commissioner of Revenue, expired,
and W. L. Horn was appointed his successor. By agreement of the parties, and with the consent of this Court, W. L. Horn has
been substituted as appellant in the stead of Joe M. Edwards. The complainant-appellee-taxpayer filed an original bill for a declaratory judgment. It was alleged that it was a Texas Corporation
with its principal place of business in Dallas, Texas. Further, that there exists a reciprocal agreement between the State
of Texas and the State of Alabama as to mileage taxes and that the taxpayer's operation comes within the terms of this agreement.
The bill alleged that a justiciable issue existed between the taxpayer and the Commissioner of Revenue as to the construction
of such agreement and as to the rights and liabilities of the taxpayer under this agreement. The taxpayer prayed for a declaration
of right construing the terms of this reciprocal agreement and enjoining the Commissioner from requiring the taxpayer to pay
further fees and taxes on its interstate operation.

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