State v. Kidd
Supreme Court of Alabama
Appeal from {lie Circuit Court of Elmore. Tried before tlie lion. A. II. Alston. These two cases involve tlie same question and were tried upon substantially the same facts and on the pres•ent appeal are submitted together.
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Appeal from {lie Circuit Court of Elmore. Tried before tlie lion. A. II. Alston. These two cases involve tlie same question and were tried upon substantially the same facts and on the pres•ent appeal are submitted together. The proceedings in each of the eases were instituted by a report of the tax assessor of Elmore county, addressed to the commissioner’s court of said county, in which he reported that he bad “assessed escaped taxes against Louisa Y. Kidd on the following described property, namely: Stocks and bonds, money hoarded or on deposit subject to check, draft or order, or in safety…
1Dissent
TYSON, J.,
dissenting. — It is of no consequence that the defendant in the court below, made no objection' to the introduction in evidence of the list purporting to be the assessment made by the tax-assessor. The burden was upon the plaintiff to show a valid assessment. lithe list introduced in evidence was valid, the plaintiff of necessity failed to make out its ease, and the affirmative charge was properly given for the defendant. If the infirmity went to its invalidity, it cannot support, a judgment.
There is not the semblance of compliance with § 3948 requiring a description of the property…
2Cases cited2 opinions
- State Auditor v. Jackson CountySupreme Court of Alabama · 1880
- J. W. Bass & Co. v. UptonSupreme Court of Minnesota · 1857