ROBERT BURTON ASSOCIATES, LTD. v. EAGERTON

81-914.

432 So.2d 1267 (1983)

ROBERT BURTON ASSOCIATES, LTD., et al. v. Ralph P. EAGERTON, Jr., etc.

Supreme Court of Alabama.

June 3, 1983.


Attorney(s) appearing for the Case

James C. Barton, Sydney Lavender, Thomas E. Walker, and Anne P. Wheeler of Johnston, Barton, Proctor, Swedlaw & Naff, Birmingham, and Michael L. Pritzker, Chicago, Ill., for appellants.

Charles A. Graddick, Atty. Gen., and Herbert I. Burson, Jr., Chief Counsel, and John H. Burgess, Asst. Counsel, State Dept. of Revenue, and Asst. Attys. Gen., for appellee.


SHORES, Justice.

Alabama Acts 80-700, codified at Ala. Code 1975, §§ 40-25A-1 through -20, in an effort to impede the "marijuana trade," imposed a privilege tax of $.25 per package on gummed cigarette papers at the wholesale level, which, absent the tax, sold for approximately $.15 per package. Ungummed papers remained untaxed by the Act. Plaintiffs, one manufacturer/distributor and five wholesale distributors of cigarette rolling papers, brought this action...

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