Capital City Water Co. v. Board of Revenue
Supreme Court of Alabama
Appeal from the City Court of Montgomery. Tried before the Hon. John Gf. Winter, Special Judge. The tax assessor of Montgomery county made an assessment against the appellant, the Capital City Water Company, on account of its gross income during the year of 1890, which said income amounted to the sum of $22,-295.22, at which amount the assessment was fixed.
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Appeal from the City Court of Montgomery. Tried before the Hon. John Gf. Winter, Special Judge. The tax assessor of Montgomery county made an assessment against the appellant, the Capital City Water Company, on account of its gross income during the year of 1890, which said income amounted to the sum of $22,-295.22, at which amount the assessment was fixed. The Capital City Water Company then filed its petition addressed to the Board of Revenue of Montgomeiy county, and prayed that said Board of Revenue vacate and set aside said assessment, on the ground that such assessment was illegal and…
1Opinion of the CourtHaralson, J.
It is stated in the abstract filed in this case, sustained by the petition of the Board of Revenue as sét out therein, that the sole question in the case is, “Whether the assessment on the gross income of the said Capital City Water Company was legal, and whether or not subdivision 5 of section 454 of the Code of 1886, (Code of 1896, § 3912), under which said tax was levied, is valid.” The supposed illegality of the assessment as made is based on the alleged unconstitutionality of the statute under which it was levied. The language of the petition of appellant to said board is, “Respondent…
2Cases cited12 opinions
- Borman v. StateSupreme Court of Alabama · 1859
- Nathan v. LouisianaSupreme Court of the United States · 1850
- Davis v. StateSupreme Court of Alabama · 1880
- Mayor of Mobile v. Stonewall InsuranceSupreme Court of Alabama · 1875
- Glasgow v. RowseSupreme Court of Missouri · 1869
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3Cited by19 opinions
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- Nachman v. State Tax CommissionSupreme Court of Alabama · 1937
- Mills v. Court of Com'rsSupreme Court of Alabama · 1920
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