J. R. Raible Co. v. State Tax Commission

Counsel

Leader, Hill, Tenenbaum Seedman, of Birmingham, for appellant. The words of a statute should be given their ordinary meaning, unless it appears from the context or otherwise in the statute that a different sense was intended. Ex parte Pepper, 185 Ala. 284 , 64 So. 112 ; Monogram Hdw. Co. v. L. N. R. Co., 6 Ala. 629 , 60 So. 949 ; Board of Education v. State, 222 Ala. 70 , 131 So. 239 ; McKnett v. St. L. S. F. R. Co., 227 Ala. 349 , 149 So. 822 ; Tenn. C. I. R. Co. v. State, 235 Ala. 152 , 177 So. 905 ; State Tax Com. v. Gay-Teague Realty Co., 237 Ala. 133 , 185 So. 739 . The words "Store" and "Mercantile establishment" have a definite meaning, the same being a place where goods are deposited and sold by one engaged in buying and selling them for the purpose of realizing a profit which comes from skillful purchase, barter, speculation and sale, as distinguished from a factory where goods are manufactured. Nash v. State, 21 Ala. 613 , 110 So. 797 ; Warburton v. Jackson, 151 Miss. 503 , 118 So. 606 ; Bacon v. Cannady, 144 Ga. 293 ,. Benners, Burr, McKamy Forman, of Birmingham, amici curiæ. Thos. S. Lawson, Atty. Gen., and John W. Lapsley, Counsel, Dept. of Revenue, and J. Edw. Thornton, Asst. Counsel, both of Montgomery, for appellees. One engaged in selling empty barrels is subject to the Gross Receipts Tax Act, regardless of how the barrels were obtained. The Act must be considered as a whole in determining those subject to it. Gen.Acts 1936-7, p. 1, §§ 1, 2; Lone Star Cement Co. v. State Tax Com., 234 Ala. 465 , 175 So. 399 ; Davis v. State, 16 Ala. App. 397 , 78 So. 313 ; Patterson v. State, 16 Ala. App. 483 , 79 So. 157 ; Dumas v. State, 17 Ala. App. 492 , 86 So. 162 . That a seller manufactures the products he sells is not sufficient to exempt him from the Gross Receipts Tax. Nothing in the Act indicates an intention to exempt manufacturing sellers. 25 R.C.L. 960, 961, § 216; 59 C.J. 948-952, § 568; 18 Alabama Digest, Statutes, 181(1); Tennessee C., I. R. Co. v. State, 235 Ala. 152 , 177 So. 905 . Express provision for some exemptions from the tax negatives other exemptions. 25 R.C.L. 983, § 230; Mobile Liners v. McConnell, 220 Ala. 562 , 126 So. 626 . One engaged in selling empty barrels for use as containers is subject to the tax. Empty containers sold for use as containers are sold for use and not resale, do not become component part of commodities sold. Durr Drug Co. v. Long, 237 Ala. 689 , 188 So. 873 ; City Paper Co. v. Long, 235 Ala. 652 , 180 So. 324 ; Wiseman v. Arkansas Wholesale Gro. Asso., 192 Ark. 313 , 90 S.W.2d 987 ; Warren v. Fink, 146 Kan. 716 , 72 P.2d 968 .