State v. Western Union Telegraph Co.
Supreme Court of Alabama
Appeal from Anniston City Court. . Heard before Hon. Thomas W. Coleman, Jr. Proceeding by the State of Alabama against the Western Union Telegraph Company. Judgment for respondent, and. the State appeals. Affirmed.
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Appeal from Anniston City Court. . Heard before Hon. Thomas W. Coleman, Jr. Proceeding by the State of Alabama against the Western Union Telegraph Company. Judgment for respondent, and. the State appeals. Affirmed. Transferred from the Court of Appeals under Acts April 18, 1911 (Acts 1911, p. 450) § 6. The back tax commissioner of Calhoun county sought to assess for the tax year beginning October 1, 1918, as escapes, certain property of the company located at its office in Anniston, Calhoun county, consisting of an iron safe, stove, and other office fixtures, in the sum of $500. The company…
1Opinion of the CourtThomas, J.
The question presented for decision is the authority of the state to require the Western Union Telegraph Company to assess in Calhoun county the property in question, consisting of certain office fixtures.(1) Defendant’s pleas aver that the property on which the assessment was made was, on October 1st, and at all times during the tax year, connected with the business of the defendant as a commercial telegraph company operating in the several counties of the state of Alabama, and in the county of Calhoun where the local assessment was sought to be made; that during the tax year for which said…
2Cases cited7 opinions
- State ex rel. Wilkinson v. LaneSupreme Court of Alabama · 1913
- Cloverdale Homes v. Town of CloverdaleSupreme Court of Alabama · 1913
- Alabama v. MontagueSupreme Court of the United States · 1886
- State v. BroderickMissouri Court of Appeals · 1879
- Greenville Ice & Coal Co. v. City of GreenvilleMississippi Supreme Court · 1891
2 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Opinion of the JusticesSupreme Court of Alabama · 1956
- Walker v. Capstone Building Corp.Supreme Court of Alabama · 2012
- Nettles v. LichtmanSupreme Court of Alabama · 1934
- Anderson v. Indiana Lumbermens Mutual Ins. Co.Louisiana Court of Appeal · 1961
- Sellers v. BlesSupreme Court of Virginia · 1956
35 more not listed; retrieve them via the Exa API.