State v. White Furniture Co.
Supreme Court of Alabama
Certiorari to Court of Appeals. Petition by the State of Alabama for certiorari to tbe Court of Appeals to review a judgment of such court on the appeal of the State of Alabama against the White Furniture Company, 90 South. 895. Personal property is assessable to tbe legal owner.
Read the full summary
Certiorari to Court of Appeals. Petition by the State of Alabama for certiorari to tbe Court of Appeals to review a judgment of such court on the appeal of the State of Alabama against the White Furniture Company, 90 South. 895. Personal property is assessable to tbe legal owner. Acts 1919, p. 298, §§ 44 to 89, inch; 162 Ala. 469, 50 South. 117; 93 Ala. 4, 9 South. 425 ; 26 R. C. L. 358; 139 Mass. 266, 1 N. E. 419; 84 Ky. 502, 2 S. W. 164. The White Furniture Company was the legal owner of the property. 98 Ala. 644,13 South. 525; 17 Ala. App. 325, 85 South. 584; 200 Ala. 586, 76 South. 944;…
1Opinion of the CourtSomerville, J.
This proceeding is by writ of certiorari to review the ruling of the Court of Appeals in this cause, holding that when personal property is sold on such terins as to constitute a conditional sale — that is. with a reservation of the legal title in the vendor until all of the purchase money is paid, and an option in the vendor, upon the vendee’s default in its payment, to either retake the property or enforce the payment of the debt — it is the property of the vendee within the meaning of the tax laws, and cannot be assessed as the property of the vendor, so as to require him to pay the taxes…
2Cases cited8 opinions
- Alexander v. Mobile Auto Co.Supreme Court of Alabama · 1917
- Bingham v. VandegriftSupreme Court of Alabama · 1890
- Bowls v. Oklahoma CitySupreme Court of Oklahoma · 1909
- Tanner & Delaney Engine Co. v. HallSupreme Court of Alabama · 1889
- Tracy v. ReedU.S. Circuit Court for the District of Oregon · 1889
3 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- State v. Helburn Co.Supreme Court of Alabama · 1959
- Barton v. W. O. Broyles Stove & Furniture Co.Supreme Court of Alabama · 1925
- Gill Printing Co. v. GoodmanSupreme Court of Alabama · 1932
- Landis Machine Co. v. Omaha Merchants Transfer Co.Nebraska Supreme Court · 1942
- County of San Diego v. DavisCalifornia Supreme Court · 1934
24 more not listed; retrieve them via the Exa API.