Legal Document

527 U.S. 423119 S.Ct. 2069144 L.Ed.2d 408 SUPREME COURT OF THE UNITED STATES119 2069 No. 98-10 JEFFERSON COUNTY, ALABAMA, PETITIONERv.WILLIAM M. ACKER, Jr., SENIOR JUDGE, STATES DISTRICT COURT,NORTHERN OFALABAMA, and U. W. CLEMON, OFALABAMA ON WRIT CERTIORARI TO APPEALSFOR ELEVENTH CIRCUIT [June 21, 1999] Justice Ginsburg delivered the opinion of Court.* 1 Jefferson County, Alabama, imposes an occupational tax on persons working within county who are not otherwise required to pay a license fee under state law. The controversy before us stems from proceedings commenced collect two federal judges hold court in county. Preliminarily, parties dispute whether, as assert, collection may be removed to, adjudicated in, court. On merits, maintain that they shielded payment by intergovernmental immunity doctrine, while urges doctrine does apply unless discriminates against officeholder because source his or compensation. 2 We case was properly officer removal statute, 28 U.S.C. § 1442(a)(3), Tax Injunction Act, §1341, bar federal-court adjudication. further conclude County's operates nondiscriminatory judges' compensation, which Public Salary Act 1939, 4 111 consents. 3 I A Alabama counties, entities created State, can impose no absent authorization. See Estes v. Gadsden, 266 Ala. 166, 170, 94 So. 2d 744, 747 (1957). this litigation agree, has authorized its counties levy income tax. County Acker, 850 F. Supp. 1536, 1537-1538, n. (ND 1994); McPheeter Auburn, 288 286, 292, 259 833, 837 (1972); Estes, Ala., at 171-172, 2d, 748-750.1 In 1967, "license privilege tax" upon do any other either State 1967 Acts 406, §3. As stated authorization, "upon person for engaging business" is laws Alabama. §4. 5 Pursuant Alabama's 1987, enacted Ordinance Number 1120, "establish[ing] engaged vocation, occupation, calling profession [the] law County." preamble (1987) (Ordinance 1120). declares it "unlawful ... engage in" covered occupation without paying §2. Included among those subject "hold[ers] kind office position election appointment, federal, state, city employee where services such official rendered §1(C). measured one-half percent "gross receipts" "[G]ross defined having "the same meaning" "compensation," includes "all salaries, wages, commissions, [and] bonuses." §1(F). 1120 thus implements taxing authority accorded Legislature. State's permission left room local compensation different name order. B 6 Respondents William Clemon United States District Judges Northern Both their principal both resist county's ground violates doctrine. instituted suit small claims each judges, Federal Court 1442 (1994 ed. III). After denying motions remand, consolidated cases, eventually granted summary judgment respondents; held unconstitutional extent reached judges. Supp., 1537, 1545-1546.2 7 panel Appeals Eleventh Circuit initially reversed Court's judgment, 61 F.3d 848 (1995), but Circuit, sitting en banc, affirmed disposition, 92 1561, 1576 (1996). initial petition certiorari remanded consideration question whether 1341 deprived jurisdiction adjudicate matter. 520 1261 (1997). adhered prior banc decision. 137 1314, 1324 (1997) (en banc). again consider threshold issue merits case. 525 __ (1998). take up well anterior raised Solicitor General: Was unauthorized statute? II 8 provision states: 9 "(a) civil action criminal prosecution following them district division embracing place wherein pending: 10 . 11 "(3) Any courts States, act color performance duties." III).3 12 It general rule only if would have original over claim suit. 1441(a). To remove one falling federal-question jurisdiction, ordinarily must appear face pleaded complaint; anticipated actual defense generally qualify removal. Louisville & Nashville R. Co. Mottley, 211 149, 152 (1908). Suits officers exceptional regard. Under suits despite nonfederal cast element met depends 13 removal, raise colorable defense, see Mesa California, 489 121, 139 (1989), establish "for a[n] office," 1442(a)(3) (emphasis added). satisfy latter requirement, show nexus, " 'causal connection' between charged conduct asserted authority." Willingham Morgan, 395 402, 409 (1969) (quoting Maryland Soper (No. 1), 270 9, 33 (1926)). 14 construing we rejected "narrow, grudging interpretation" recognizing "one most important reasons validity tried court." U.S., 407. therefore require virtually "win he removed." Ibid. Here, argued, held, falls judicial duties County" "risk[s] interfering with operation judiciary" violation doctrine; argument, although ultimately reject it, infra, 10-18, presents defense. F.3d, 1572. There point. post, (Scalia, J., concurring part dissenting part). 15 next shown office." essence expressly "unlawful" "engage [their] occupation" tax, §2, subjects impermissible licensing scheme. accordingly enforcement actions "for" "engage[d] occupation." General, contrast, argues there causal connection acts "[t]he imposed [the judges] personally instrumentality States." Brief Amicus Curiae 20. choose readings decide Just requiring "clearly sustainable defense" rather than defeat purpose Willingham, 407, so demanding airtight order connection. Accordingly, credit theory purposes elements our jurisdictional inquiry made adequate showing 1442(a)(3). 16 Scalia maintains lawsuit grandly duties, narrowly refused resistance states, neither responsibilities offices nor undertaken course job performance. 2. lawsuit, however, simply refusal; had failed comply Ordinance; read literally, urge accept solely inquiry, measure "engag[ing] circumstances gave rise liability, just taxpayers' refusal pay, "constitute basis" lawsuits issue. (" enough [petitioners'] presence atthe duty constitute basis prosecution." (internal quotation marks omitted)). encompass holding receiving activity. light, satisfied essential nexus activity "under office" demand, suits, III provides: 17 "The shall enjoin, suspend restrain assessment, plain, speedy efficient remedy State." 1341. 18 This statutory text "is enforced according terms" should interpreted advance "its purpose" "confin[ing] intervention government." Arkansas Farm Credit Servs. Central Ark., 821, 826-827 By terms, bars anticipatory relief, stop ("enjoin, restrain") taxes. Recognizing "little practical difference" injunction relief form declaratory Act's compass. California Grace Brethren Church, 457 393, (1982). But surely brought action, fit description barred Louisiana Land Exploration Pilot Petroleum Corp., 900 F.2d 816, 818 (CA5 1990) ("The [of a] tax."). 19 Nevertheless, Keleher New England Telephone Telegraph Co., 947 547 (CA2 1991), concluded: 20 "[I]n removing courts' power 'enjoin, restrain' taxes, [Congress] necessarily intended abstain hearing might reasonably defense." Id., 551.4 21 agree requires disregard formulation Congress adopted. 22 modeled passed 1937, previously "statutes similar import," measures parallel barring "actions enjoin taxes." S. Rep. 1035, 75th Cong., 1st Sess., (1937). statute plain view 1867 depriving restraining assessment collection" Mar. 2, 1867, ch. 169, §10, Stat. 475, now codified 26 7421(a) (Supp. provision, course, adjudication initiated taxes; precludes taxpayers assessing collecting Similarly, referred preclude enforcing taxes 23 shaped provisions collector initiating proceedings. design these prohibit defending government obtain Congress, appears, sought particularly out-of-state corporations using diversity gain injunctive court, advantage unavailable in-state denied supra, sum, indicated terms purpose, prevent urging defenses invalid.5 IV 24 applied amounts "a direct instrumentalities" 1576. That ruling extends beyond tight limits set inconsistent controlling statute. lays "demands directly Government," Mexico, 455 720, 735 (1982); is, as, employees' allows authorities employees receive "if taxation discriminate [federal] compensation." 111. allowance. 25 * Until 1938, expansively Governments salaries another sovereign's employees. See, e.g., Dobbins Commissioners Erie Cty., Pet. 435, 450 (1842); Collector Day, Wall. 113, 124 (1871). Graves York ex rel. O'Keefe, 306 466, 486-487 (1939), overruled decisions imposition "lays [no] burden Government]."6 Although incomes government, national, economically government," reasoned, tolerates "indirect incidental" burdens. 487. Since Graves, reaffirmed narrow approach governmental immunity," 735;7 closely confined "ba[r] [are] sovereign discriminat[e] whom deal[s]," Davis Michigan Dept. Treasury, 803, 811 (1989). contracting once expansive recognized area superintendent. 737-738. Indeed, congressional coincided turnaround. announced shortly thereafter, Davis, 811-812, consented "pay personal service," 111.8 Section effectively "codified result Graves," thereby "foreclosed possibility subsequent reconsideration reestablish broader interpretation doctrine." 812; also id., 813 (the §111 provides "coextensive prohibition discriminatory embodied modern constitutional immunity"). 27 Howard Sinking Fund Louisville, 344 624 (1953), fee" relevant respects "income defines "any levied on, respect by, net income, gross receipts," 110(c). 625, 629.9 concluded even though styled municipality]," law, deviated textbook characteristics. 628-629; 629 (Douglas, dissenting) ("Many kinds excluded, dividends, interest, capital gains. exclusions emphasize doing business municipality].").10 indicates, fits allowance impact, tag, determines answer question. Detroit Murray Corp. America, 355 489, 492 (1958) ("[I]n determining th[e] ta[x] violate[s] Government's look through behind labels substance."); cf. Ohio Oil Conway, 281 146, 159 (1930) (compatibly Fourteenth Amendment, "may specific trades professions"; "[i]n levying resort close distinctions precise, scientific uniformity reference composition, use value"). much genuine debate. 29 acknowledge valid "impose[s] true income," argue ranks instead 13-14, 27-33. Two aspects Ordinance, say, shelter "taxation render unconstitutional. First, urge, very words make unlawful others occupations fee. Second, maintain, complete exclusion licenses, however low comparison entirely consistent regulatory scheme State. persuaded. 30 (as pertinent here, carry out judge) Based quoted words, respondent ruled, invalid Johnson Maryland, 254 51, 57 (1920), could postal driver's performing duties. 1572-1573. reading requirement resembling Johnson, stress Ordinance's incautious language. Those likely were written employees, vast majority taxpayers, front view. earlier observed, 13, i.e., critical. 492. 31 practice, serves revenue-raising, regulatory, purpose. issues licenses way regulates based status taxpayers. Cf. ("[The requirement] [Federal Government employees] attempt obey orders qualifications addition [Federal] pronounced sufficient."); Leslie Miller, Inc. Arkansas, 352 187, 189, 190 (1956) (per curiam) (holding private contractors, seeking bid contracts, cannot first submit procedures "determin[e]" contractor's "qualifications"; regulation governing procurement regulations, provide standards judging "responsibility" competitive bidders response done more institute 1565. permission, fact endeavor so.11 32 argument wholesale exemption reveals character scheme, If genuinely holders allowed fees credits deductions enabling allow provide; §4.12 dispositive measure, typical tax." broadly 629, consents compensation," is. sole caveat "not matter.13 C exempting retirement benefits paid violated nondiscrimination requirement. 817-818. particular, officeholders general, all three Supreme justices satellite 1549. 34 that, never laws, unlawfully disfavors them. 14-15. record shows discrimination, similarly situated 814 ("It undisputed Michigan's system favor retired employees."). Should officials leaving (or subcategory them) indeed present starkly sound reason deny right hand whose Fresno, 429 452, 462 (1977) (upholding Forest Service property homes located land provided compensation; observed unconstitutionally "imposed equally constituents State"). 35 36 For stated, reversed, opinion. 37 ordered. Notes 38 Scalia, Chief Justice, Souter, Thomas believe otherwise, join Parts I, III, 39 1. Most like J. Aronson Hilley, Financing Local 149 (4th 1986) ("Eleven states governments wage taxes."); CCH Guide ¶15-100, p. 3512 (1998) (listing cities eleven taxes). 40 applying diminished Compensation Clause Article Constitution. 1548; Const., Art. §1 (federal "shall Services, Compensation, during Continuance Office"). declined address question, Court. 1566 (1996) 41 3. Other subsections §1442 rights officers. 1442(a), (b). 42 4. Second "[e]ven did intend reach far, principles abstention nonetheless stay here." F.2d, 551. raising 'difficult questions bearing policy problems substantial public import.' Colorado River Water Conservation Dist. 424 800, (1976)). 5. 43 noted 547, 551 4, doctrines counsel withhold adjudication, priority concerning meaning proper application Burford Sun 319 315, 332-334 (1943); Quackenbush Allstate Ins. 517 706, 719-721 (in damages, equitable abstain, pending resolution state-law issue). No argued here. 44 6. carried doctrinal contraction presaged Helvering Gerhardt, 304 405, (1938), Port Authority. James Dravo Contracting 302 134, 138, 159-161 (1937) "privilege ta[x]" contractors violate 45 7. Mexico transgressed limit when receipts privilege" 727, 744 omitted). 46 8. service territory possession political subdivision thereof, Columbia, agency foregoing, duly constituted 47 9. construed Buck authorizes tax[es]" individuals work "Federal area" "to area." 106(a). mean lands premises acquired §110(e). submits "[t]his definition used operating courthouse," notes "origin limited ensur[ing] reside exclusive enclaves treated outside areas." 28, (citing 1625, 76th 3d (1940)). need applies 48 10. Breyer recapitulates reasoning Douglas' endeavors distinguish decision involving "only [a] issue." Post, (opinion One Howard, explicitly asked determine ordinance [Naval] Ordnance Plant." 625. squarely held: "[T]he valid." 629. 49 11. shortcomings identifies objections, 3-6, sort routinely rejects cause curtailment governments. (1930). His fourth objection, 6, speaks burdens Government-obligations complicated calculations, keep detailed records. overlooks Ordinance-what what be-that counts (1958). matter fact, posits hypothetical, real. stipulated, "[a]ll active except [respondents] Occupational differing percentages salaries," "neither Administrative Office Courts judge ever oath certifying alleged judge's salary earned County," withheld employee." 1549; 5520(a) (authorizing Secretary Treasury enter into withholding agreements authorities). someday exceed endeavors, doubt conserve constitutional, line severability clauses contained Ordinance. §8; §13 (1987). 50 12. observes exemptions various, numerous, large. 4-5, 11-17. regard, note representation oral "92 people earn wages Tr. Oral Arg. 14. Counsel least proportionately represented eight exempt These figures record, explained, "because until got Court." Ibid.; 14-15 (counsel 12,000 county, 1,209 tax). 51 13. ruled 1539-1540. appeal contention determination erroneous. 1566, nevertheless press alternative affirmance. 34-37. CONCURRING AND DISSENTING OPINION 52 join, part. 53 An him my view, respondents authority," (1969). dissent Part 54 creating liability; makes goes unpaid. Building reading, assert sued license, complaint clearly theory, complaints filed. perhaps possible bring misdemeanor engages fee; practice been paid. Instead, refusing fee, evidenced money due. Complaints Nos. DV9209643 DV9209695 (Jefferson Court). When identifying, §1442(a)(3), "for," necessary focus, grounds liability plaintiff actually asserted. Regardless purports proscribe about respondents' [official] 55 Refusing one, taken was, example, physical abuse inmate prison supra). Acker motivated desire vindicate interests judiciary. turn funds related office. 56 this. causation unsatisfied merge Ante, 6-7. Since, appears reason, function being question), effect merits. illogical. What upon, questions.1 cases remain free exaction judge, income. sure, facts favorable suit, qualified removal-for unpaid fee." charge prohibited Deciding improperly creates exception well-pleaded-complaint officials, identified some connection, albeit remote, offices. says giving considered, "those activity." working-an unquestionably scope duties-they owed sued. "But for" causation, enough. 58 2), (1926), four agents chauffeur prosecuted lying coroner, predecessor current federal-officer statute.2 According agents, report superior freshly discovered illegal still came mortally wounded man road. Had route superior, discovery testify coroner. established sufficient obstruction-of-justice prosecution. reporting certainly testifying coroner not, "on account of" which) prosecuted. 42. So link chain events suits-that performed assessed, assessed failure it. tax-and said, with, 402 (1969), 59 None suggest, justified prove prompting doubt, one. case, truly subsumed removal; immunity, always resolved question-an odd main point 1443 give forum litigate defenses. identify gravamen connected functions. 1443; 33; 407-409. here colorable, acted capacity not. 60 foregoing reasons, removed. Edgar MITE 624, 646 (1982) (Powell, part); Jorn, 400 470, 488 (1971) (Black, judgment). 62 Some confusion resulted conflate ante, said explain above, proving for. 63 Judicial Code provided: "That appointed acting revenue officer, time trial final thereof holden 532, 399." OPINON 64 Breyer, O'Connor joins, 65 hear II, majority, constitutionality 66 official's runs afoul 733 ("[A] Supremacy Clause, VI, cl. lay 'directly States' ") (citation omitted); 157 (1937); '[I]mmunity' 'instru-ments' control 'they desist performance' examination 'that competent' 'pay go on' (1920)). hand, problem. 486 (1939); or, rather, former. 67 concede amount taking percentage derived licensed §1(F) feature. fines appellate took too long issuing decisions, Cal. Govt. Ann. §68210 (West 1997) (salary tardy judges), suddenly become began fine, liability. Nor administers automatically Neither motor vehicle imaginative legislators "progressive" devising measurement. Consequently, single feature measurement nature practice. Lawrence Comm'n Miss., 286 276, 280 (1932). And features unusual together, convince me 68 language, structure, indicate work, entitled "Occupational Tax." describes establishing "tax" "privilege" "vocation, profession." preamble. operative language condition 69 follow [with certain exceptions] ." §2 70 own "equaliz[ing] taxation," already fees, triggered, work. §§3, 4; Appendix, found municipal substance (1972). 71 measured, works calculation include many unearned county-irrespective how involved. ordinance, resident nonresident §§1(B), 3, becomes "entitled receive" receives later year all, And, mentioned earlier, event triggers receipt person's "engag[ing]" 72 Third, riddled exceptions, sense sees state-wide §4 excludes profession" domestic servants, elsewhere 150 §1(B). last-mentioned category Its members range architects amusement park operators, detectives dentists, laundry owners lawyers, sewing machine operators scientists. §40-12-41 et seq. (1993); exacts are, few unrelated Each attorney, pays "an annual state" $250, §40-12-49; civil, electrical, mechanical engineer $20, §40-12-99; ticket scalper $100, §40-12-167. vary depending special industry-related features, population (e.g., advertising, §40-12-45; §40-12-47), number automobile garages shops, §40-12-54), size soft-drink bottlers, bottles per minute, §40-12-65; construction companies, value accepted, §40-12-84; vending total sales, §40-12-176). License handful businesses company (not person). §40-16-4 (certain financial institutions); §§40-21-50, 40-21-53 (public utilities); §40-21-57 (railroad operators); §40-21-60 ("express" shipping companies). 73 exceptions identical will fees. Such differences surprising issue, charges legislative pedigrees industries often dramatically next. (State professions rates excise various products" violating Amendment's Equal Protection Due Process Clauses). am aware produce widespread incomes. separate rest claiming kind. entirely, $20 license; deduction from, against, due But, then structure sense. anything State; redundant. empirical significance factors makeup force bedroom communities residents elsewhere), tells nothing. 74 Fourth, employer) ordinary employer, obliged spent day apportion accordingly. task apportioning employee's workday resides-the conventional recordkeeping arises worked particular place, together complex requirements, risk influence (Consider, defendant seeks change venue County. E.g., Tokars, 839 1578 Ga. 1993); 1573, 18. (CA11 1996).) Further, ordinance's perform work-that prohibits assume authorize unwelcome impact conscientious tax-delinquent sworn uphold 75 recognize find embody discussed. Income come shapes sizes. considerations Rather, tip balance. 76 ignores attempts own, itself potentially unconsitutional 14-17. whole, part, leads conclusion. characterize distinguishing account. discussed above seems Taken tax-that obtaining work-just do. 77 event, points grants consent help imposing national 486. "simply foreclosed 812 78 811-812 ("During process leading adoption unclear immunity"); H. 26, (1939). hence save 79 second relies, difficult says: 80 "No relieved therein residing transactions occurring area; full definitional cross-reference (but Act) term receipts." §110(c). 628-629 city's plant fell definition. 81 Nonetheless, 1940 uncertain 1939 extend lived areas; feared reason-namely, lack areas. (1940). "[n]o relieved" virtue circumstance, specifically, "by "residing "receiving performed" "area." 106(a) lives making legal taxation, namely, lacks area. 82 phrase clear accomplish described. 83 "taxing 84 adds deemed §107(a). Thus, indicates alter contours itself. 85 "be §106(a). unconstitutional, gives extent" "with as," greater than, elsewhere. "tax 86 govern outcome matter, considered discuss Louisville's independent worked. 627-629; 626 (taxpayers "invalid" plant, enclave, City"); "conceded" "levy boundaries area"). 87 More importantly, [certain] activities," 83, (1950) (attached Lodging Respondents, 25, 1999), differed critical ways. Compare §1, second, everyone specified §12, preamble, additional tax-not alternative-to place. 88 significant respects. cumulative 89 90 affirm Appeals. 91 APPENDIX BREYER, Persons Businesses Subject Privilege Taxes1 93 furnishing abstracts title manufacturing acetylene gas carbide 95 Actuaries, auditors, accountants 96 selling adding machines, calculating typewriters, etc. advertising 97 sell install air-conditioning water connections 98 Owners/operators parks Architects Attorneys Auctioneers 99 Dealers automobiles, trucks, self-propelled vehicles Automobile accessory dealers shops storage tire retreading Barbers Owners/lessees baseball Battery manufacturers Beauty parlor 100 deal rent, hire bicycles motorcycles 101 blueprints Bond makers 102 manufacturing, producing, bottling soda water, soft drinks, fruit juices Bowling alleys tenpin 103 Agents brokers iron railway, furnace, mining supplies 104 plants manufacture brooms, brushes, mops, 105 cereal drinks sealed containers retail 106 via dispensing devices taps 107 Certified 108 Retail cigars, cigarettes, snuff, tobacco, 109 Wholesalers circuses 110 cleaning pressing establishments dry cleaners) dealing coal coke maintaining "yards" 112 sell, distribute, haul, deliver truck Manufacturers coffins caskets 113 People solicit Collection agencies 114 Commission merchants merchandise 115 Operators for-profit concerts, lectures, musical entertainment 116 discounting buying conditional sales drafts, notes, mortgages 117 lending industrial loans Contractors companies 118 cotton 119 compress compressing 120 types mills factories operate warehouses 121 creosoting preservative wood treatment Delicatessens Dentists 122 detective 123 developing printing films photographic plates Devices testing skill strength profit 125 compiling, selling, offering sale directories 126 refrigerators, heaters, stoves, repair Embalmers Engineers fertilizer Fertilizer mixing 127 goods insurance, bankruptcy, close-out damaged fire, Fireworks 128 Flying jennies, merry-go-rounds, roller coasters, 129 Fortunetellers, palmists, clairvoyants, astrologers, phrenologists, crystal gazers 130 Fruit (selling stands stores) stations pumps glass 131 golf miniature courses 132 hat-cleaning 133 hides furs, cattle, sheep, goat, horse Horse shows, rodeos, dog pony 134 buying, exchanging horses, mules, donkeys Wholesale ice cream Ice Innkeepers hotels Junk 135 renting supplying laundered towels, aprons, coats, linens including diapers) diaper 136 steam laundries Self-service Hand-power Exhibitions feats sleight-of lightning rods rods, primary lumber timber lumberyards machinery 138 Manicurists, hairdressers, cleaning, upholstering cushions, mattresses, pillows, rugs 140 medicine, chemistry, bacteriology, etc., chemists employed doctors nonprofits medical schools 141 mimeographs, duplicating dictaphones, teletypes, ore 142 erect monuments tombstones (other fraternal associations) 143 transient moving picture tents otherwise) newsstands Oculists, optometrists, opticians Osteopaths chiropractors 144 Cold plants, packinghouses, refrigerated Pawnbrokers 145 Itinerant vendors peddlers drugs, ointments, medicines claimed treat cure diseases 146 spices, toilet articles, household remedies, Photographers photograph galleries 147 Transient traveling photographers fixed 148 pianos, organs, instruments General Pig handguns, knives, weapons 151 store, use, consume packages playing cards Plumbers, fitters, tin shop Pool tables commercial 153 Owners racetracks, athletic fields, charging $0.50 admission 154 radios, 155 Real estate realty 156 Restaurants, cafes, cafeterias, Roadhouses, nightclubs, dance halls 158 Sandwich barbecue stands, hamburger hot sawmills, heading mills, stave Scientists, naturopaths, chiropodists 160 delivering machines shooting 161 shotguns, rifles, ammunition Skating rink Soliciting 162 eyeglasses, nonprescription sunglasses Stock bond street fairs carnivals 163 Owners, conductors, railroad supply cars aresold 164 syrup sugar factories, refineries 165 conducting theater, vaudeville, variety Ticket scalpers tourist camps 166 tractors, road machinery, trailers 167 trading stamps certificates transferring freight 168 theatrical vaudeville 169 peddlers, animal turpentine stills 170 171 veneer finished product Veterinary surgeons 172 yards 173 purchase grease byproducts rendering recycling utilities 174 lines equipment (i.e., rail) Railroad 175 "express" Financial institutions 176 §40-12-40 52, 53, 54, 55; §§40-21-57, 58, 59, 60; §40-16-4; §27-4-9 (1986). specifically §1(B)

Classification Label: 9