Birmingham Building & Loan Ass'n v. State
Supreme Court of Alabama
Appeal from the Circuit Court of Jefferson. Heard before the Hon. James J. Banks. The Birmingham Building & Loan Association gave in its property for taxes to the tax assessor of Jefferson county for the year 1896, within the time prescribed by law.
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Appeal from the Circuit Court of Jefferson. Heard before the Hon. James J. Banks. The Birmingham Building & Loan Association gave in its property for taxes to the tax assessor of Jefferson county for the year 1896, within the time prescribed by law. On July 2, 1896, a citation was issued by the Board of Tax Equalization of Jefferson county, Alabama, notifying the Birmingham Building & Loan Association that said Board of Tax Equalization, in regular session, on July 2, raised the tax assessment on its property, theretofore made by it to the tax assessor of said county, and that the cause was…
1Opinion of the CourtDowdell, J.
By section 5 of the “Act to amend the revenue laws of Alabama,” approved February 18, 1895, (Acts, 1894-95, p. 1192) a county board of equalization of taxes, in each county, is created in the manner therein specified.
Section 31 of said act provides that said board will convene at the court house of the county on the first Monday in May and shall rigidly examine each assessment *405list, and compare all such lists carefully with the book of assessment and institute inquiry as to the correctness of any assessment of real or personal property, or subject of taxation ; and if upon such inquiry any…
2Cases cited13 opinions
- The People v. . CookNew York Court of Appeals · 1853
- People v. CookNew York Supreme Court · 1852
- People v. AllenNew York Supreme Court · 1831
- Pond v. NegusMassachusetts Supreme Judicial Court · 1807
- Garlick v. DunnSupreme Court of Alabama · 1868
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3Cited by8 opinions
- Baker v. PaxtonWyoming Supreme Court · 1923
- In Re Overland Co. v. UtterIdaho Supreme Court · 1927
- Daffin v. Scotch Lumber Co.Supreme Court of Alabama · 1933
- Espalla v. Mobile CountyAlabama Court of Appeals · 1916
- Howard v. Cullman CountySupreme Court of Alabama · 2015
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