Legal Opinion

State v. Hall

Supreme Court of Alabama

Decided February 9, 1911PublishedCited by 8 opinions

Taw Proceedings. Appeal from Mobile Law and Equity Court. Heard before Hon. SafFold Berney. Proceedings by tbe State against Mrs. Anna M. Hall, to reassess her property for taxation. From a judgment for Mrs. Hall, tbe State appeals. The law relative to taxation will be found in sections 2108-2152, Code 1907, and the court was in error in permitting the witness to show that other property was given in at an assessed value of 60% of its real value.

Read the full summary

Taw Proceedings. Appeal from Mobile Law and Equity Court. Heard before Hon. SafFold Berney. Proceedings by tbe State against Mrs. Anna M. Hall, to reassess her property for taxation. From a judgment for Mrs. Hall, tbe State appeals. The law relative to taxation will be found in sections 2108-2152, Code 1907, and the court was in error in permitting the witness to show that other property was given in at an assessed value of 60% of its real value. The evidence does not bring this case within the influence of Raymond v. Chicago T. Co., 207 IT. S. 20. There is no lack of due process of law here.…

1Opinion of the CourtSomerville, J.

The motion to strike the bill of exceptions from the file is not well taken, and must be overruled on the authority of Lee v. Raiford, 171 Ala. 124, 54 South. 548, and City of Montgomery v. Wyche, 169 Ala. 181, 53 South. 786, which hold that the grounds here assigned are without merit.

The tax commissioner for Mobile county reassessed certain real estate belonging to the appellee, raising, the original assessmnet from $10,000 to $15,000. She contested his action, and the board of revenue sustained her by ordering that the original assessment should stand. From this judgment of the board the…

2Cases cited5 opinions

  1. Raymondv v. Chicago Union Traction Co.Supreme Court of the United States · 1907
  2. City of Montgomery v. WycheSupreme Court of Alabama · 1910
  3. Tennessee Coal, Iron & Railroad v. StateSupreme Court of Alabama · 1904
  4. Lee v. RaifordSupreme Court of Alabama · 1911
  5. State v. Sloss-Sheffield Steel & Iron Co.Supreme Court of Alabama · 1909

3Cited by8 opinions

  1. Iowa National Bank v. StewartSupreme Court of Iowa · 1930
  2. State v. Alabama Power Co.Supreme Court of Alabama · 1950
  3. Union Tanning Co. v. CommonwealthSupreme Court of Virginia · 1918
  4. Rixey's Executors v. CommonwealthSupreme Court of Virginia · 1919
  5. Monroe Bond & Mortgage Co. v. State Ex Rel. HybartSupreme Court of Alabama · 1950

3 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API