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DRUMMOND CO. v. BOSWELL

SC 2234.

346 So.2d 955 (1977)

The DRUMMOND COMPANY, a corporation and Taylor Coal Company, Inc., a corporation v. Charles A. BOSWELL, as Commissioner of Revenue of the State of Alabama.

Supreme Court of Alabama.

June 3, 1977.

Attorney(s) appearing for the Case

John E. Grenier, Birmingham, for appellants.

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue and Asst. Atty. Gen. and John J. Breckenridge, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellee.

Robert G. Tate and Joseph W. Letzer, Birmingham, for Ala. Mining Institute, S. Eason Balch, Jr. for Balch, Bingham, Baker, Hawthorne, Williams & Ward, Birmingham, for Alabama Power Co., amicus curiae in support of appeal.

JONES, Justice.

This case involves the validity of Act No. 1005, Acts of Alabama, Regular Session, 1975, Vol. III, p. 2031, a local tax whereunder the legislature directly levied an excise or privilege tax of 20 cents per ton on coal severed in Cullman County. The Act, in pertinent parts, states:

"Section 2. . . . There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing coal within Cullman...

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