County Commissioners of Calhoun Co. v. Woodstock Iron Co.
Supreme Court of Alabama
Appeal from the Circuit Court of Calhoun. Tried before the Hon. Leroy F. Box. The appellee in this ease, the Woodstock Iron Company, a private corporation, against whom taxes were assessed by the tax-assessor of said county, as the owner of a blast-furnace at Anniston, valued at $65,000, for back taxes during several years, being notified of the assessment, appeared before the County Commissioners, and contested its liability for the taxes assessed, claiming exemption from…
Read the full summary
Appeal from the Circuit Court of Calhoun. Tried before the Hon. Leroy F. Box. The appellee in this ease, the Woodstock Iron Company, a private corporation, against whom taxes were assessed by the tax-assessor of said county, as the owner of a blast-furnace at Anniston, valued at $65,000, for back taxes during several years, being notified of the assessment, appeared before the County Commissioners, and contested its liability for the taxes assessed, claiming exemption from taxation under the provisions of the act approved April 23d, 1873, cited in the opinion of this court. The County…
1Opinion of the CourtStone, C. J.
— By statute approved April 23, 1873 (Sess. Acts, 1872-3, p. 73), the “buildings, factories, works and other machinery” of certain manufacturing enterprises, were declared exempt from all taxation, “ for the period of ten years from the time the same shall be erected and put in operation.” This was a general law, and no part of any statute incorporating a company, one or more. According to all the rulings, such statutes are construed as simply a bounty offered to stimulate industry; and even when factories are erected under the offered bounty, they do not amount to contracts, so as to be…
2Cases cited10 opinions
- Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1877
- Lehman v. RobinsonSupreme Court of Alabama · 1877
- Salt Co. v. East SaginawSupreme Court of the United States · 1872
- Smith v. Branch Bank at MobileSupreme Court of Alabama · 1843
- Emigrant Co. v. County of WrightSupreme Court of the United States · 1878
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Newberry v. City of AndalusiaSupreme Court of Alabama · 1952
- Opinion of the JusticesSupreme Court of Alabama · 1992
- Hightower v. RobisonSupreme Court of Alabama · 1931
- Newberry v. City of AndalusiaSupreme Court of Alabama · 1952