67 So. 843 | Ala. Ct. App. | 1915
Section 2361 of the Code of 1907 provides : “Licenses are required of all persons engaged in or carrying on any business, or doing any act in this section specified, for which shall be paid for the use of the state the following taxes, to wit: * * * (35) Each electric light or power company, street railroad company, water works company or corporation, gas company or corporation, operated by a person or company or corporation for public uses, other than a municipality, shall pay to the state the following license taxes: In cities or towns of twenty thousand inhabitants or more —two hundred dollars; in cities or towns of more than ten thousand inhabitants and less than twenty thousand inhabitants — fifty dollars ;• in cities or towns of more than five thousand inhabitants and less than ten thousand inhabitants — twenty-five dollars; in cities and toAvns of less than five thousand inhabitants — fifteen dollars.”
The city of Anniston is a city of more than 10,000 but less than 20,000 inhabitants. Adjoining it on one side is the town of Oxford, with a population of less than 5,-000; and adjoining it on another side is the town of Hobson City, with a population also of less than 5,000.
The appellant is a public service corporation, with its office and place of business in the city of Anniston, where it operates a system of street railway for public uses. Some of its lines, over which it operates cars, extend, however, from the city of Anniston (the head of the system) out into; along, and through some of the streets of the adjacent towns of Oxford and Hobson City. And the sole question presented by this appeal is whether, under the statute quoted, the appellant, as
It is our opinion that the contention of the state is correct, and that that contention, as stated above, expresses the proper interpretation of the statute, whose evident design was to proportion and "regulate the amount of the license tax required by it for doing business in this state, according to the extent that the privilege taxed had been enjoyed in this state, which extent is, by the terms of the statute, we think, to be ascertained and measured by the number of inhabitants in each of the cities and towns in which the business is operated or carried on; it being contemplated that each municipality of the state so entered by such company or corporation in the carrying on of such business would enhance, in proportion to its population, such company’s or corporation’s opportunities for increasing such business and the consequent revenues therefrom. Hence, that the privilege taxed of doing that business in this state would become more valuable as each new unit of territory was entered in carrying it on and would furnish justification for the increase required in the license tax for the doing of such business in the state.
The fact that appellant’s lines of street railway do not extend over all the streets of the adjacent towns of Oxford and Hobson City, but over only a portion of
The fact therefore that it has chosen, for reasons of its own, not to enjoy the privilege to the full extent allowed, and the fact that its office, place of business, and the head, of its system is in Anniston, furnish no reason, to our minds, why it should be exempted from the operation of the provisions of the statute, which, as we interpret it. reauires. as stated, an increase in the tax for each separate municipality entered in the carrying on of that business.
We hold, consequently, that the lower court committed no error in sustaining the state’s demurrers to the defendant’s special pleas setting up those facts in defense of this suit brought by the state against appellant for the recovery for each of the years from 1909 to 1913, inclusive, of the $15 license tax for operating its street railway in each of the towns of Oxford and Hobson City; appellant having for each of the years mentioned paid to the state the $50 for operating its railway in the city of Anniston.
Appellant, in support of its contention that the court did err, cites us to the case of Southern Railway Co. v. Mitchell, 139 Ala. 629, 37 South. 85, where, in construing a statute providing for the payment of a license tax “for each toll bridge” and requiring that if the bridge was “in or within two miles of the corporate limits of any toAvn or city” of 5,000 inhabitants or more
So, under the statute here in question, it is equally true that the state collects but one license tax and issues but one license, but the sole question is: What is the amount of that license tax? Is it merely $50, the sum fixed for operating in a city the size of Anniston, or $80, the total of the several sums fixed for operating in three cities or towns of the size of Anniston, Oxford, and Hobson City, respectively? In the case cited, the statute under consideration fixed the amount of the license on the basis of the proximity to towns and cities of the bridge, through and over which the business taxed was
We are clear therefore that the state license tax required by the statute under consideration for operating street railways in this state is, where such railway is operated in more than one city or town, to he ascertained by adding together the several sums fixed by the statute for operating in each of said towns. This is in line with the general policy, though there may be exceptions, adopted by the Legislature with respect to practically all other classes and kinds of business licensed to be carried on in the state; for instance, a license to sell liquor, cigars, cigarettes, etc., confines the licensee to selling at one place of business.
In the case of Jebeles Brothers v. State, 117 Ala. 174, 23 South. 676, the court had under consideration a stat
The test of the sufficiency of one license is “unity of management, ownership, and locality.”—Hochstadler v. State, 73 Ala. 24; Johnson v. State, 152 Ala. 61, 44 South. 555. While unity of management and ownership of the street railway here in question exists, unity of locality does not, since such railway is operated in three separate and distinct units of territory as fixed by the statute.
It follows that the judgment áppealed from must be affirmed.
Affirmed.