City of Bessemer v. Tennessee Coal, Iron & Railroad
Supreme Court of Alabama
Appeal from the City Court of Birmingham. Tried before the Hon. Chas. A. Senn. This action was brought by the Tennessee Coal, Iron & Railroad -Company against the city of Bessemer, to recover an amount which the plaintiff company had paid to the defendant for taxes, and which the plaintiff claims was wrongfully [collected. The plaintiff -claimed for money had and received. The defendant pleaded the general issne. The facts of the case are sufficiently -stated in the opinion.
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Appeal from the City Court of Birmingham. Tried before the Hon. Chas. A. Senn. This action was brought by the Tennessee Coal, Iron & Railroad -Company against the city of Bessemer, to recover an amount which the plaintiff company had paid to the defendant for taxes, and which the plaintiff claims was wrongfully [collected. The plaintiff -claimed for money had and received. The defendant pleaded the general issne. The facts of the case are sufficiently -stated in the opinion. The cause was tried by the court without the intervention of a jury, and upon the hearing of all the evidence the court…
1Opinion of the Court
TY-SON. J.
But a single question is presented for consideration by the record in this case. It involves the right of the cleric of the city of Bessemer to as-sess *140for taxes, at an increased valuation, certain property owned by the plaintiff situate in that city, where the increased valuation -was made, by the board of county commissioners of Jefferson county in solido of all the property owned by the plaintiff in that county. It appears that the tax assessor of the county assessed the entire property belonging to the plaintiff, specifying ■each item thereof and the value of each, in accordance…
2Cases cited1 opinion
- Elyton Land Co. v. Mayor of BirminghamSupreme Court of Alabama · 1889
3Cited by4 opinions
- Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1951
- Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1949
- Town of Valley Head v. MishlerSupreme Court of Alabama · 1938
- Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1951