Barnes v. Moragne
Supreme Court of Alabama
Appeal from Gadsden City Court. Heard before Hon. John H. Bisque. This was an action for money bad and received, begun by appellee against appellant, as tax collector of Etowah county, seeking to recover taxes assessed against and paid by appellee under protest to appellant as such collector.
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Appeal from Gadsden City Court. Heard before Hon. John H. Bisque. This was an action for money bad and received, begun by appellee against appellant, as tax collector of Etowah county, seeking to recover taxes assessed against and paid by appellee under protest to appellant as such collector. The facts are that Fannie L. Moragne had upon record in the probate office a certain mortgage for the sum of $6,000, of date June 4, 1800, and due June 4, 1905, upon which the tax assessor of Etowah county levied an ad valorem tax, which the said Barnes required to be paid; at the same time executing a…
1Opinion of the CourtTyson, J.
The only question presented for consideration in this case is, whether the provision of the act of 1903, imposing a privilege tax on recorded mortgages (Gen. Acts 1903,. p. 227) had the effect of exempting “all moneyed capital; that is all money lent, solvent credits, or other credits of value,” etc., from taxation for revenue purposes. Prior to the passage of this act this species of property was expressly made the subject of taxation by the imposition of an ad valorem tax levied annually of 55 cents on each hundred dollars in value. Section 3911 of the Code of 1896, and subdivision 7…
2Cases cited2 opinions
- Hooper v. StateSupreme Court of Alabama · 1904
- State Bank v. Board of RevenueSupreme Court of Alabama · 1890
3Cited by8 opinions
- State v. Alabama Fuel & Iron Co.Supreme Court of Alabama · 1914
- Franklin Society for Home Building & Savings v. BennettNew York Court of Appeals · 1939
- Lee v. State Tax CommissionSupreme Court of Alabama · 1929
- Bower v. American Lumber & Export Co.Supreme Court of Alabama · 1916
- Community Public Service Co. v. JamesCourt of Appeals of Texas · 1942
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