Ashe Carson Co. v. State
Supreme Court of Alabama
Appeal from the Circuit Court of Covington. Tried before the Hon.- John P. Hubbard. Tlie proceedings in this case were had under the back tax commission law, whereby it ivas sought to subject to taxation the leasehold estate of appellant in 9,138 acres of land; the timber on said land having been leased by the appellant for turpentine purposes, and the proceeding originated in the commissioner’s court of Covington county, and the cause being decided adversely to the State,…
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Appeal from the Circuit Court of Covington. Tried before the Hon.- John P. Hubbard. Tlie proceedings in this case were had under the back tax commission law, whereby it ivas sought to subject to taxation the leasehold estate of appellant in 9,138 acres of land; the timber on said land having been leased by the appellant for turpentine purposes, and the proceeding originated in the commissioner’s court of Covington county, and the cause being decided adversely to the State, an appeal was taken to the circuit court where the case was tried. The facts of the case necessary for an understanding…
1Opinion of the CourtHaralson, J.
As stated by the appellant’s counsel in brief, the main proposition in this case is, whether the interest acquired by appellant under the lease from the Bonifays was such a separate and special interest in *110land as would make appellants liable for taxes on the same under subdivision 1 of section 3911 of the Code, which provides that “Every separate or special interest in any land, such as mineral, timber, or other interest, when such interest is owned by a person other than the owner of the surface or soil,” is subject to taxation.
The defendant below, appellant here, on the 18th December,…
2Cases cited1 opinion
- Kennedy Stave & Cooperage Co. v. Sloss Sheffield Steel & Iron Co.Supreme Court of Alabama · 1902
3Cited by8 opinions
- Dixie Coaches, Inc. v. RamsdenSupreme Court of Alabama · 1939
- State v. Roden Coal Co.Supreme Court of Alabama · 1916
- State v. Seals Piano Co.Supreme Court of Alabama · 1923
- State v. Burchfield Bros.Supreme Court of Alabama · 1924
- Ken Realty Co. v. StateSupreme Court of Alabama · 1946
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