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CITY OF BIRMINGHAM v. STACY WILLIAMS CO., INC.

SC 2745.

356 So.2d 608 (1978)

CITY OF BIRMINGHAM, a Municipal Corporation v. The STACY WILLIAMS COMPANY, INC., a corporation.

Supreme Court of Alabama.

Rehearing Denied March 31, 1978.

Attorney(s) appearing for the Case

William C. Walker, Birmingham, for appellant.

Thomas H. Brown, Sirote, Permutt, Friend, Friedman, Held & Apolinsky, Birmingham, for appellee.

EMBRY, Justice.

This is an appeal by the City of Birmingham from a final judgment on the pleadings which declared Section 4(a) of the License Code of the City of Birmingham unconstitutionally discriminatory as to The Stacy Williams Company, Inc., a corporation. The judgment also declared that Section 4(a) excluded from gross receipts of Stacy Williams the Alabama Sales Tax imposed by Article 9 of Title 51, Code 1940, as amended.

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