In 1953 the Alabama legislature, taking advantage of the federal occupational tax on professional gamblers, enacted legislation making possession of the federal wagering tax stamp prima facie evidence of violation of the state gambling laws.
John C. Hall S.Ed.,
EVIDENCE-PRESUMTIONS-ALABAMA STATUTE MAKING COMPLIANCE WITH FEDERAL WAGERING TAX LAW PRIMA FACIE EVIDENCE OF VIOLATION OF STATE
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol52/iss7/19