The Montgomery advertiser., 1908-03-29
WAREHOUSE LICENSE
ATTORNEY GENERALS OPINION ON
 THE QUESTION.
Isle of Pines Transportation and sun- ply Company Must Pay, He Says. Mine Inspectcr's Report May
 Be Mmda Public.

An important opinion was rendered yesterday by Attorney General Alex M. Garber in the matter of enforcing certain acts of the last Legislature of Alabama, imposing e license tax and admission fees on foreign corporations. the ruling being that a corporation is considered as doing business in the State if 1t maintains a warehouse ~in Alabama for the storage of goods ship ped in for distribution to points out side the State.
 Before the Isle of Pines Transporta- tIon and Supply Company proceeded with the construction of a warehouse in Mobile. it's counsel inquired if the Stata would exact the regular license tax and admission fees imposed on other foreign corporations. This conn pany, eontended that it was not liable for the tax. inasmuch as 1t was Its Dur- pose only to erect and maintain a warehouse in Mobile to store temporar- fly goods which would be shipped there from all parts of the United States for re-shipment or distribution to points in the West Indies.
 The counsel for the company argued that as 1t did not intend to conduct any intrastate business whatever it was exempt from the taxes. Furthermore. the point was made that 1t was not the company's intention to make any tn- vestment in Alabama.
 The Attorney General answered Sec retary of State Frank Y. Julian that the company should be made to pay the taxes mentioned. He based his opin- ion in the main on the decision of tho limited States Supreme Court in the case of the General oil Company vs. Grain, in which Grain, an agent of Ten nessee, was sought to be restrained from inspecting the oil of the com plainants at Memphis. Counsel for the company claimed that the oil stored at Memphis was interstate commerce in that 1t had been shipped there from points beyond the State for distribution to cities and towns outside of Tennes- see.
 ants. twas there only for distribution and to i'll orders already received"
 But 1t Is required" said the court, "that the property be given locality in the State beyond the mere halting in course of transportation
 The oil was held by the Supreme Court of the United States to be sub feet to State regulation. Attorney Gen eral Garber thought the application of thA Isle of Pines Company an anala- gous case and so decided that the com pany is liable for the taxes. The taxes are those imposed under the acts He- epectively of March 3 and March ', and so decided that the company is liable eor fine taxes. These taxes are imposed on foreign corporations under the acts of the last Legislature. approved re- EpectiveIy March and March '. 1901
 On Coal Mine Inspection.
 Another ruling of interest by the Attorney General yesterday was that in the case of Hon. John M. Gray, Chief Mine Inspector of Alabama, who want ad to know if 1t is a violation of any statute for him to give his reports to an insurance company when the mine or mines inspected by him are insured by such company.
 certain coal company whose mine had been inspected by Mr. cray recent Iy discovered that the report by the ln- spector had been made known to an officer of the insurance company which had insured the mine. Complaint was made against such a proceeding. the noint being made that State reports should not be made public except at B
 The Attorney General held that In- speetor Gray is bound by no statute or law of any kind to withhold hts re- ports but that on the contrary the nurpose of the law Is that you shall give the public the oeneht or your in- VAstizations."
 An insurance company continued vha Attorney General, ' is naturally in- terested in your oficial report on the mines insured by them and it is prop ar that you should. on the request of such company. give it such informa- lion as you may have gathered in the line of your duties--unless for reasons of State you think 1t best to withhold auch information"
 Chairman J. J. Mitchell. of the State Tax Commission, was yesterday given an opinion by the Attorney General that under the Act of March '. 1901 the bond required to be made by ware houses under Sections 3 and { is an annual bond: that is. to be made and nled at the time the annual license is procured by the warehousemen."
 It Is held that this annual bond must be made filed and recorded by the Probate Judge of the county con- tsmporaneously with the issuance of the annual license to the warehouse naen,