Bower v. American Lumber & Export Co.
Supreme Court of Alabama
Appeal from Birmingham City Court. Heard before Hon. H. A. Sharpe. Bill by the American Lumber & Export Company against P. B. Bower, as Tax Collector, to recover a sum of money paid voluntarily to defendant, as Tax Collector. Decree overruling demurrers to the- bill, and defendant appeals.
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Appeal from Birmingham City Court. Heard before Hon. H. A. Sharpe. Bill by the American Lumber & Export Company against P. B. Bower, as Tax Collector, to recover a sum of money paid voluntarily to defendant, as Tax Collector. Decree overruling demurrers to the- bill, and defendant appeals. As last amended, the bill shows that complainant had always returned its property for taxation fully and without evasion,. but prior to July, 1914, it did not list separately its solvent credits, which were included in and taxed as a part of the value of its capital stock, and that the solvent credits were…
1Opinion of the CourtMcCLELLAN, J.
The matter of controversy here brought under review results from the ruling of this court sustaining the validity of the statute subjecting “solvent credits” to taxation. —Code, § 2082, par. 1, subd. 7; State v. Alabama Fuel & Iron Co., 188 Ala. 487, 66 South. 169, L. R. A. 1915A, 185. Before that deliverance was made the expression to the contrary in the opinion in Barnes v. Moragne, 145 Ala. 313, 41 South. 947, was generally regarded as decisive of the invalidity of the provision subjecting “solvent credits” to taxation. The expression was found upon full consideration to be obiter dictum.…
2Cases cited12 opinions
- Lamborn v. County CommissionersSupreme Court of the United States · 1878
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- City of Birmingham v. WillsSupreme Court of Alabama · 1912
- State v. Alabama Fuel & Iron Co.Supreme Court of Alabama · 1914
- Prichard v. SweeneySupreme Court of Alabama · 1895
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- State v. Mortgage-Bond Co. of New YorkSupreme Court of Alabama · 1932
- Brown Funeral Homes Ins. Co. v. BaughnSupreme Court of Alabama · 1933
- Allred v. DunnSupreme Court of Alabama · 1922
- Lee v. State Tax CommissionSupreme Court of Alabama · 1929
- Laney v. ProctorSupreme Court of Alabama · 1938
4 more not listed; retrieve them via the Exa API.