Pure Oil Co. v. State

LIVINGSTON, Justice.

This is an appeal from an escape tax assessment made by the tax assessor of Jefferson County, Alabama, against certain boats and barges owned by the appellant taxpayer, and its predecessor in title. The assessment was for escape taxes for the years 1934 through 1938, both inclusive, and was made final by the judgment of the Circuit Court of Jefferson County upon appeal from the final assessment of the tax assessor.

The question before the Court is the power of the tax assessor for Jefferson County to make an escape assessment after the end of the tax year of 1934 through…