Court Opinion

ID: 9693643
Source: CourtListenerOpinion
Date Created: 2023-08-25 16:54:08.172374+00
Date Added: 2024-06-11T18:19:49.175216
License: Public Domain

On Rehearing
In its brief in support of its application for rehearing, counsel for the State argue that because the Legislature in its regular session of 1961, by Act No. 172, approved August 1, 1961, amended Section 2(d) of Act No. 100, supra, by inserting the words “or house trailer” after the words “any *384automotive vehicle or truck trailer, and semitrailer” conclusively showed that the Legislature excluded “house trailers” when it repealed the old sales tax act and inacted in lieu thereof Act No. 100, supra.
As pointed out in our original opinion, the Legislature in 1951, hy Act No. 677, provided that the term “truck trailer and semitrailer” when used in Article 10, Title 51, Code of Alabama 1940, as last amended, should include house trailers. In their brief on original submission, counsel for the Revenue Department pointed out that this amendment resulted from the administrative interpretation, and enforcement of the prior sales act by which house trailers were placed in a different category from truck trailers and semitrailers. Thus the Legislature made its intent clear and the administrative interpretation by the State Revenue Department was overridden.
Again, we have the Legislature by Act No. 172, approved August 1, 1961, restating its intent that house trailers should be considered in the same category as truck trailers and semitrailers, thus again demonstrating its disagreement with the administrative interpretation placed on Act 100, supra, by the State Revenue Department.
We are in accord with statement of counsel for appellee in their reply brief to the appellant’s brief in support of its application for rehearing:
“The fact that the same legislature immediately took such action, upon being advised that a contention had been made that the earlier 1959 Act No. 100 intended to change the classification of house trailers only and subject them to a higher and discriminatory rate, as a practical matter demonstrates conclusively that the Legislature never intended the earlier Act to work any change in the classification or tax status of house trailers.”
Application overruled.