The Montgomery advertiser., 1904-07-04
Head-Notes Of the Decisions
Of Alabama Supreme Court

was introduced in the House of Repre-
sentatives of the Legislature of 1900
1901, entitled an act ito provide for the
more efficient assessment and collec-
ton of taxes and licenses in the State
of Alabama" being a general revenue
bill, and it's provisions having the ne
cessary effect to amend existing reve-
nue. laws of the State. its general pur-
pose would not be changed by bill
introduced as a substitute for it, while
1t was on its passage. entitled an act
ito further amend the revenue lays
of the State" such substitute relating
to the same subject. providing for the
levy, assessment and collection Of
taxes. and intended for the purpose of
raising revenue and being amendatory
of the existing revenue laws. There
fore, the passage of a substitute by the
General Assembly was not in violation
of Section 9. Article ". of the Consti-
tuition of 1875 (Const. 1901, Section CID
prohibiting changing on its passage of
the original purpose or the bill.
3. License on toll bridge; how
amount OBSERVATION-DISCLOSURES the pro-
visions of subdivision So, section II of
the act approved March S. 1901. "to
further amend the revenue laws of the
State of Alabama" (Acts of 1900-1901,
page 2.59S) providing for license taxes
oh WI vi iobNSt a tOAi ptioSO "hASh
spans a river, which is the boundary
line between two counties, and is with
In two miles of a city of five thousand
inha bitants and also within two miles
of city having between two thou
sand and five thousand inhabitants, Is
subject to a license tax to the state
in the sum of seventy-five dollars, as
fixed in said provision of said act by
reason of its being within two miles
-. u
or more and the fact that such bridge
Is partly in each of the two counties,
does not. in any way. affect the amount
of the license tax to be paid.
4. Same; same.--In such a case the
amount of the license tax to be paid
on the toll bridge Is not affected by
reason of the fact that the license tax
to be paid to the county is a percent
age upon the State tax collected in
such county; such percentage that is
collected for the county tax being de-
termined by the percent of the State
taxes fixed for the county in which
said license tax for the toll bridge is
paid.
5. License tax on toll bridge; fact
of, bridge used by a railroad i'm
material.-The fact that a toll bridge
has superimposed upon 1t a railroad
bridge. constitutes no reason why the
owners of such toll bridge should not
pay license tax for operating the toll
bridge as provided by statute; such
license tax not being imposed upon
the bridge as property.
G. Same; same-Where q toll bridge
used for the passage of vehicles and
animals has built upon it's top a rail-
road bridge, the fact that such toll
bridge is a part of the structure which
carries trains engaged in interstate
commerce, constitutes no reason for
the owners of such bridge not paying
a license tax upon the business Of
keeping toll bridge; nor is the fact
that such bridge is on the right of way
of railroad any reason why the Ii
cense tax should not be paid
Z. Corporation: when does not ac-
quire right to carry on business of an
other corporation by purchase of lat
ter's property.-A corporation having
no authority under its charter to ac-
quire and exercise the rights, powers
and franchise of another corporation.
or to carry on the business of such
corporation, does not succeed to such
rights. powers and franchise by pur-
chasing the property of the other com
pany, though it be the whole of such
property employed by that company in
carrying on the business 1t was char
tered to engage in.
Affirmed.
Opinion by Mcclellan C. T