Anglo-Chilean Nitrate Sales Corp. v. Alabama

Appellant is a New York corporation having its principal office in that State. October 10, 1927,. it qualified to do business in Alabama, and March 14, 1930, made and sent to the state tax commission a return showing that its *221only property in Alabama on December 31, 1929, the date as of which the statute required the statement to be made, was 33,455,-763 pounds of nitrate of soda which had been imported by it from C^ile into Alabama and stored in the original packages, the book value of which was $712,846.72. March 31, 1930, the commission under § 54 of No. 163, General Acts, 1927,1 assessed…