State v. Roden Coal Co.
Supreme Court of Alabama
Appeal from Bibb Circuit Court. Heard before Hon. B. M. Miller. Tax proceedings by the State of Alabama against the Roden Coal Company. Judgment for defendant, and plaintiff appeals. By the proceedings in this case the state seeks to tax the leasehold interest in the mineral rights in certain lands in Bibb county, Ala., leased by the defendant from the Alabama Mineral Land Company.
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Appeal from Bibb Circuit Court. Heard before Hon. B. M. Miller. Tax proceedings by the State of Alabama against the Roden Coal Company. Judgment for defendant, and plaintiff appeals. By the proceedings in this case the state seeks to tax the leasehold interest in the mineral rights in certain lands in Bibb county, Ala., leased by the defendant from the Alabama Mineral Land Company. The lease is sought to be taxed as escaped property and for a period of five years next preceding the date of the institution of these proceedings. The information in the cause describes the interest as follows:…
1Opinion of the CourtGardner, J.
It is insisted on the part of the state that the leasehold interest of the Roden Coal Company referred to in the above statement of facts is subject to taxation as an interest in land embraced within the provisions of subdivision 1 of section 2082 of the Code, which .reads as follows: “Every piece, parcel, tract, or lot of land in this State, including therein all things pertaining to such land, and all structures and other things so annexed or attached thereto, as to pass to a vendee by conveyance of such land; and every separate or special interest in any land, such as mineral, timber, or…
2Cases cited12 opinions
- Genet v. President of the Delaware & Hudson Canal Co.New York Court of Appeals · 1893
- Kansas Natural Gas Co. v. Board of County CommissionersSupreme Court of Kansas · 1907
- Harvey Coal & Coke Co. v. DillonWest Virginia Supreme Court · 1905
- Wolfe County v. BeckettCourt of Appeals of Kentucky · 1907
- State v. South Penn Oil Co.West Virginia Supreme Court · 1896
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3Cited by18 opinions
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- Dixie Coaches, Inc. v. RamsdenSupreme Court of Alabama · 1939
- Gotlieb v. City of BirminghamSupreme Court of Alabama · 1943
- State v. Seals Piano Co.Supreme Court of Alabama · 1923
- Adams v. RiddleSupreme Court of Alabama · 1936
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