State v. Bley
Supreme Court of Alabama
Appeal from Marengo . Circuit Court. Heard, before Hon. John T. Lackland. Proceedings by the state against Isadore Bley for taxation of bank stock. The commissioners’ court dismissed the proceedings and the state appealed to the circuit court, where the proceedings were also dismissed, and from this order the state appeals. The court erred in dismissing the appeal.
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Appeal from Marengo . Circuit Court. Heard, before Hon. John T. Lackland. Proceedings by the state against Isadore Bley for taxation of bank stock. The commissioners’ court dismissed the proceedings and the state appealed to the circuit court, where the proceedings were also dismissed, and from this order the state appeals. The court erred in dismissing the appeal. The right of appeal exists in favor of either party and the. act was not rendered unconstitutional by the fact that the tax commissioner was given longer to appeal than the taxpayer. — State v. Allen, 44 South. 564; Acts 1903, p.…
1Opinion of the CourtSayre, J.
In the year 1906, the tax commissioner of Marengo county commenced a proceeding before the court of county commissioners against the appellee to require him to assess for taxation certain shares of the capital stock of a national bank at Demopolis. At the hearing the proceeding ivas dismissed on the ground that the stock had been already assessed. Within 10 days of the judgment, the state sued out an appeal to the circuit court. On motion in the circuit court the appeal was dismissed.
Section 1 of the act approved September 30, 1903 (Gen. Acts 1903, p. 295), provided that from the order of the…
2Cases cited7 opinions
- Springer v. United StatesSupreme Court of the United States · 1881
- Tims v. StateSupreme Court of Alabama · 1855
- Montgomery & Florida Railway Co. v. McKenzieSupreme Court of Alabama · 1888
- People v. SholemIllinois Supreme Court · 1909
- Thomas v. BibbSupreme Court of Alabama · 1870
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3Cited by19 opinions
- Smith v. SmithSupreme Court of Alabama · 1950
- Ex Parte ThompsonSupreme Court of Alabama · 1933
- Tillery v. Commercial Nat. Bank of AnnistonSupreme Court of Alabama · 1941
- Finance, Inv. and Rediscount Co. v. WellsSupreme Court of Alabama · 1982
- Campbell v. StateSupreme Court of Alabama · 1941
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