State v. Birmingham So. Ry. Co.
Supreme Court of Alabama
Appeal from. Birmingham City Court. Heard before Hon. C. C. Nesmith. In the matter of the Birmingham Southern Railway Company. The railroad company having returned its property to the board of assessment, and the board of assessment having raised its assessment, the railroad company appealed to the Birmingham City Court, where there was judgment sustaining demurrers to the complaint filed by the state, from which judgment the state appeals.
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Appeal from. Birmingham City Court. Heard before Hon. C. C. Nesmith. In the matter of the Birmingham Southern Railway Company. The railroad company having returned its property to the board of assessment, and the board of assessment having raised its assessment, the railroad company appealed to the Birmingham City Court, where there was judgment sustaining demurrers to the complaint filed by the state, from which judgment the state appeals. The state board of assessment assessed the property of the appellee at a valuation of $1,990,682, and appellee appealed from its action to the city court…
1Opinion of the CourtSomerville, J.
To quote from the brief of counsel for appellant: “The question at issue is whether the Legislature has the right, under the provisions of the Constitution of this state, to fix by enactment the *479taxes on taxable property at 60 per cent, of tbe reai value, as was attempted, to be done by section 36A, p. 185, of tbe acts of tbe Legislature of 1911.” Tbe language of that section is: “The taxable property within this state shall be assessed, for the purpose of luxation, at sixty per cent, of its fair and reasonable cash value.” The constitutionality of this provision must be considered in the…
2Cases cited21 opinions
- Commonwealth v. MoirSupreme Court of Pennsylvania · 1901
- Lively v. Missouri, Kansas & Texas Railway Co.Texas Supreme Court · 1909
- Borman v. StateSupreme Court of Alabama · 1859
- Sadler v. LanghamSupreme Court of Alabama · 1859
- State ex rel. Meyer v. GreeneSupreme Court of Alabama · 1908
16 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Alabama State Federation of Labor v. McAdorySupreme Court of Alabama · 1944
- Alabama State Bridge Corporation v. SmithSupreme Court of Alabama · 1928
- Dobbs v. Shelby County Economic & Industrial Development AuthoritySupreme Court of Alabama · 1999
- In Re Opinions of the JusticesSupreme Court of Alabama · 1923
- Smith v. SchulteSupreme Court of Alabama · 1995
33 more not listed; retrieve them via the Exa API.