Board for the Assessment of the Property of Railroad Companies v. Alabama Central Railroad
Supreme Court of Alabama
Appeal from the City Court of Montgomery. Tried before the Hon. JOHN A. MlNNlS. A board for the assessment of property of railroad companies was established by an act of the general assembly of Alabama, approved February 2d, 1877.—Sec 383 of the Code of 1876. It consisted of “the Governor of the State, the Secretary of the State, Auditor of the State and the Treasurer of the State;” a majority of whom constituted a quorum.
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Appeal from the City Court of Montgomery. Tried before the Hon. JOHN A. MlNNlS. A board for the assessment of property of railroad companies was established by an act of the general assembly of Alabama, approved February 2d, 1877.—Sec 383 of the Code of 1876. It consisted of “the Governor of the State, the Secretary of the State, Auditor of the State and the Treasurer of the State;” a majority of whom constituted a quorum. The statute provided, that “ the valuation of the property of railroad companies shall proceed upon precisely the same principles as the valuation of every other species of…
1Opinion of the Court
BRICKELL, C. J.—
The present constitution imposes limitations and restraints upon the legislative power of taxation which are not found in the earlier constitutions. It-ordains that “ all taxes levied on property in this State shall be assessed in exact proportion to the value of such property.” Further, “ The general assembly shall not have the power to-levy, in any one year, a greater rate of taxation than three-fourths of one per centwn on the value of the taxable property within the State;” and further, “ the property of private corporations, associations, and individuals of this State,…
2Cited by11 opinions
- State v. Birmingham So. Ry. Co.Supreme Court of Alabama · 1913
- State v. Alabama Fuel & Iron Co.Supreme Court of Alabama · 1914
- State v. Alabama Power Co.Supreme Court of Alabama · 1950
- Patrick v. PettySupreme Court of Alabama · 1887
- Ex Parte HealthSouth Corp.Supreme Court of Alabama · 2007
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