The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1904-04-06
OIL TAG TAX NOT
CONSTITUTIONAL
Special Justice Weakley Rem
ders His Opinion
IS VERY V0LUMIN0US
Justice HARRISON Has Been Disqualified
From Sitting, Being Trustee of
the Alabama Polytechnic
Institute.
IS VERY V0LUMINoUS

Montgomery, April 5.-(Special)-The
much discussed oil tag tax law enacted
by the last legislature was today declared
by the Alabama supreme court to be I'M
constitutional The opinion of the court
was rendered by the Hon. Samuel ID.
Weakley of Birmingham, sitting as a
special judge.
When the case was brought before the
court some weeks ago, 1t was announced
that Mr. Justice HARRISON would not sit
on the case, he being trustees OF the
Alabama Polytechnic institute at Auburn,
a beneficiary of the law The remaining
four judges tied up on the law, Chief JUS
tiee Mcclellan and Associate Justice
Sharpe holding it to be unconstitutional,
white Associate Justices Tyson and
Dowdell held the law to be constitutional
Governor Jelks appointed Mr.. Weakley
to unite the court, and his opinion de-
livered by him from the bench this morn
ing is voumnous. covering many type
written pages. 1t was very generally COM
mended by lawyers who heard it read.
Grows out of Tax Imposed.
The case which was originally brought
Standard Oil company, grew out of
law imposing tax OF one-half cent per
gallon on all Illuminating oils sold in the
state. The decision does not affect the
general revenue law of which the oil tax
law was a subsection, but merely elm
mates that subsection. The points made
by Mr.. Weakley are covered under the
following four heads, Chief Justice Nc
Clellan and Associate Justice Sharpe,
concurring in the first three and Asso-
ciate Justice Dowdell also concurring in
the third:
L Subsection "44la-Iluminating oils"
forming part of the act, approved
March 4, 1903 entitled, IAN act to better
provide for the revenue of the state Is
a police regulation and not a revenue
measure, although money is to be raised
by its operation for the benefit of the
Alabama Polytechnic Institute and the
state treasury.
2. If it be assumed that the revenue
was the main purpose of the subsection,
and that the exaction of one-half cent
froch each gallon of oil sold or offered for
sale, is beyond the permissible limit of
police regulation, then other essential
provisions of the subsection are not ger
name to the subject of revenue If they
are eliminated the entire scheme of that
provisions
3. The exception of general revenue
bills In the clause of the Constitution of
1901, section 10 Constitution of 1875, article
4, section p which declares that leach
law shall contain but one subject, which
shall be clearly expressed in its title, ex-
cept general appropriation bills, general
revenue bills, and bills adopting a code,
digest or revision of statutes" does not
permit incongruous subjects of legisa-
ton to be included in any one of the three
classes of excepted bills. although a gem
eral revenue bill may include all proper
subjects or heads of taxation or revenue.
4. The subsection of the revenue act of
1903 above referred to) is, therefore, null
and void. and must be stricken out; but II
is separable from other sections, which
are not affected by this result
Mr.. Justice Tyson rendered a dissenting
opinion in each of the headings.
The court rendered opinions in these
cases;
Other Decisions Rendered.
Sharpe, J.-K. e. Rothschild, ct al. VS..
Bay CITY Lumber company. apDeal from