ROSS JEWELERS v. STATE

3 Div. 639.

72 So.2d 402 (1953)

ROSS JEWELERS, Inc. v. STATE.

Supreme Court of Alabama.

Rehearing Denied April 26, 1954.


Attorney(s) appearing for the Case

Vincent F. Kilborn, Mobile, for appellant.

Si Garrett, Atty. Gen., and H. Grady Tiller, Asst. Atty. Gen., for appellee.

D. N. Hamilton and Bernard Lobman, Montgomery; Leader, Tenenbaum, Perrine & Swedlaw, Birmingham, for American Retail Federation et al.

Lange, Simpson, Robinson & Somerville, Birmingham, for Alabama Pharmaceutical Ass'n et al.

A. V. Federle, Jr., New York City, amici curiae, for National Dry Goods Ass'n.


STAKELY, Justice.

On application for rehearing we have concluded that the original opinion should be withdrawn and the present opinion substituted in lieu thereof. As we shall show the case involves certain phases of the Alabama Sales Tax Statutes where goods are sold and where the federal statutes require the imposition of what is known as the Federal Retail Excise Tax, commonly known as the Luxury Tax. While we feel that the opinion should be rewritten, the result...

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