46 So. 9 | Ala. | 1908
Section 1.7 of an act of the Legislature
approved March 7, 1907, and entitled “An act to further amend the revenue laws of the state of Alabama,” reads as follows:
“Sec. 17. That each person, firm, or corporation either in person or through agents, who solicits orders for the enlargement of photographs or pictures of any character, or for picture frames, whether they make charge for such frames or not, or any person, firm or corporation either in person or through agents, who sells or disposes of picture frames, shall pay a license tax of twenty-five dollars in each county in which they do business; that this act shall not apply to merchants or dealers having a permanent place of business in this state and keeping picture frames as a part or all of their stock in trade.” — Acts 1907 p. 469.
The cause was tried on an agreed statement of facts, which is fully set out in the record. It is conceded that the defendant cannot be convicted for delivering the pictures, because the taking of the orders therefor and the delivery in pursuance of the order contracts, in the manner shown by the statement of facts, is interstate commerce. But the insistence of the state is that the sale of the frames for the pictures wras made and completed in Alabama, by the agent, after they came into the state, and while in possession of the agent, and, therefore,, that the transactions in respect to the frames were not interstate, but intrastate, commerce, and that the conviction should be sustained under the latter alternative in the complaint.
The precise question presented by this insistence has never been passed upon by the Supreme Court of the United States, so far as we are advised. The cases decided by that court, which are cited and relied on by the
It is true that the Supreme Court of Smith Carolina (in the case of State v. Coop, reported in 52 S. C. 508, 30 S. E. 609, 41 L. R. A. 501, and City of Laurens v. El
There is no merit in the contention that the law is in conflict with the Federal Constitution, in that it discriminates in favor of merchants having a permanent place of business as against merchants residing without the state. It is too clear for argument that any merchant, whether he resides in the state or out of it, may he exempt from the license, provided he has a permanent place, of business in the state and keeps picture frames as a part or all of his stock in trade. In other words, this condition or exception applies to all alike whether residents or non-residents, and there can be no discrimination where this is true.
Construing the bill of exceptions most strongly against the exceptor, as the rule requires shall be done (McGehee's Case, 52 Ala. 224), it must be held that the court committed no error in giving the general affirma
Affirmed.