Davis v. State Ex Rel. County Board of Equalization
Alabama Court of Appeals
Appeal from Circuit Court, Cherokee County; W. W. Haralson, Judge. Action by the State, on the relation of the County Board of Equalization of Cherokee County against James M. Davis, to recover taxes on cotton in the hands 'of the producer under assessment made in October, 1916. Prom a judgment for the State, defendant appeals.
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Appeal from Circuit Court, Cherokee County; W. W. Haralson, Judge. Action by the State, on the relation of the County Board of Equalization of Cherokee County against James M. Davis, to recover taxes on cotton in the hands 'of the producer under assessment made in October, 1916. Prom a judgment for the State, defendant appeals. The agreed statement of fact is that the cotton, the basis of the assessment, was grown during the year 1915 by defendant, and that there were some four or five bales thereof garnered and harvested by said Davis prior to October 1, 1915, and that at that date Davis…
1Opinion of the CourtSampord, J.
This appeal involves the construction of section 4 of the revenue law adopted September 14, 1915 (Acts 1915, p. 389), which section reads as follows:
“Cotton and other agricultural products shall be exempt from taxation in the hands of the producer or in the hands of the purchaser purchasing the same for prompt shipment, and all manufactured articles including pig iron, shall be exempt from taxation in the hands of the producer or manufacturer for twelve months after its production or manufacture.”
The contention of the state is that the exemption of cotton as provided in this section is only…
2Cases cited6 opinions
- Buttfield v. StranahanSupreme Court of the United States · 1904
- Williams v. SchwarzSupreme Court of Alabama · 1916
- Sunflower Lumber Co. v. Turner Supply Co.Supreme Court of Alabama · 1909
- Ex parte ThomasSupreme Court of Alabama · 1896
- Hand v. StapletonSupreme Court of Alabama · 1902
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
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- Minnifield v. StateCourt of Criminal Appeals of Alabama · 2005
- Henry v. McCormack Bros. Motor Car Co.Supreme Court of Alabama · 1936
- Lodge 1858, American Federation of Government Employees v. WebbCourt of Appeals for the D.C. Circuit · 1978
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