Hooper v. State
Supreme Court of Alabama
Appeal from the Circuit Court of Marshall. Tried before the Hon. J. A. Bilbro. The proceedings in this case were instituted by the tax commissioner of Marshall County, for the purpose of having ihe assessment of the appellant, J. P. Hooper, as to his personal property increased. The facts relating to the proceedings in the commissioner’s court and the appeal to the circuit court, and the pleadings in the circuit court are sufficiently shown in the opinion.
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Appeal from the Circuit Court of Marshall. Tried before the Hon. J. A. Bilbro. The proceedings in this case were instituted by the tax commissioner of Marshall County, for the purpose of having ihe assessment of the appellant, J. P. Hooper, as to his personal property increased. The facts relating to the proceedings in the commissioner’s court and the appeal to the circuit court, and the pleadings in the circuit court are sufficiently shown in the opinion. On the trial of the case in the circuit court, it ivas shown by the evidence that J. F. Hooper was engaged in the banking business; that…
1Opinion of the CourtHaralson, J.
J: P. Hooper, the defendant, returned for the year 1.903 an assessment of personal property at |25,000.00. It consisted, as shown by the return, of “moneyed capital, that is, money lent, solvent credits, or credits of value, and all money employed in the business bf advancing, or pending on any kind of chattels, choses in action, or personal'property or used in buying or discounting notes, bonds or bills of exchange.”
The tax commissioner objected to this assessment, as being less than the actual cash value of the property returned, and made an additional assessment which was returned to the…
2Cases cited8 opinions
- Western Union Telegraph Co. v. State Board of AssessmentSupreme Court of Alabama · 1885
- Savings & Loan Society v. City & County of San FranciscoCalifornia Supreme Court · 1901
- Commercial Bank v. ChambersSupreme Court of the United States · 1901
- Randall v. WadsworthSupreme Court of Alabama · 1900
- Cottingham v. Greely Barnham Grocery Co.Supreme Court of Alabama · 1900
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- State v. Alabama Fuel & Iron Co.Supreme Court of Alabama · 1914
- State v. Doster-Northington Drug Co.Supreme Court of Alabama · 1916
- Lewis v. StateAlabama Court of Appeals · 1913
- Barnes v. MoragneSupreme Court of Alabama · 1906
- Lee v. Walgreen Drug Stores CompanySupreme Court of Florida · 1942
5 more not listed; retrieve them via the Exa API.