James C. White v. Reynolds Metals Company

ALMON, JUSTICE. This Court issued a writ of certiorari in this case to address the questions raised by an advisory opinion request from the
Governor. See Opinion of the Justices No. 330, [Ms. Dec. 5, 1989] So. 2d (Ala. 1989). At issue is the constitutionality
of Alabama's franchise tax on corporations that are incorporated under the laws of other states, Ala. Code 1975, §
40-14-41 (foreign corporations). The challenge to § 40-14-41 concerns the relation of the tax imposed by that section
to the franchise tax on corporations that are incorporated under the laws of this state, Ala. Code 1975, § 40-14-40
(domestic corporations). The two taxes are mandated by Ala. Const. 1901, Art. XII, §§ 229 and 232. The
trial court held that § 40-14-41 violates the Equal Protection Clause of the Fourteenth Amendment to the United
States Constitution, pretermitting Discussion of the plaintiffs' challenge under the Commerce Clause, U. S. Const. Art. I,
§ 8, cl. 3. The Court of Civil Appeals affirmed, White v. Reynolds Metals Co., [Ms. Civ. 7246-X, Nov. 28, 1989]
So. 2d (Ala. Civ. App. 1989).