State v. Sloss
Supreme Court of Alabama
Appeal from the Circuit Court of Madison. Tried before tbe Hon. Henby C. Speake. cited Cooley on Taxation, 292 — 3; New England M. S. Co. v. Board of Revenue, 81 Ala. 110; Oakland v. Whipple, 44 Cal. 303; Railroad Co. v. Belvidere, 35 N. J. 584. cited Pope v. Lewis, 4 Ala. 487; Jordan v. State, 15 Ala. 746; Luke v. Calhoun Co., 56 Ala. 415; Broughton v. Bank, 17 Ala. 828; Cooley on Taxation, 18, note; Ross v. Lane, 11 Miss. 695; French v. State, 53 Miss. 651; Abbott v.…
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Appeal from the Circuit Court of Madison. Tried before tbe Hon. Henby C. Speake. cited Cooley on Taxation, 292 — 3; New England M. S. Co. v. Board of Revenue, 81 Ala. 110; Oakland v. Whipple, 44 Cal. 303; Railroad Co. v. Belvidere, 35 N. J. 584. cited Pope v. Lewis, 4 Ala. 487; Jordan v. State, 15 Ala. 746; Luke v. Calhoun Co., 56 Ala. 415; Broughton v. Bank, 17 Ala. 828; Cooley on Taxation, 18, note; Ross v. Lane, 11 Miss. 695; French v. State, 53 Miss. 651; Abbott v. Britton, 23 La. Ann. 511; Murían v. Sheeth, 5 Ind. 35; 57 Ind. 96.
1Opinion of the CourtClopton, J.
— The action is brought by the State, to recover of the defendant, who was agent of the American Mortgage Company of Scotland, the taxes assessed on the gross receipts derived from engaging in the business in this State, of loaning money or other thing of value upon mortgage or lien on property, under sub-division eight of section six of the “Act to levy taxes for the use of the State and *94counties thereof,” approved December 12, 1884. Acts 1884-85, p. 3. The section requires that, when the business is conducted by an agent, such agent must annually, on the first day of April, return to the…
2Cases cited3 opinions
- Gorley v. SewellIndiana Supreme Court · 1881
- City of Oakland v. WhippleCalifornia Supreme Court · 1872
- Sumter County v. National BankSupreme Court of Alabama · 1878
3Cited by4 opinions
- State ex rel. Pierce v. SlusherOregon Supreme Court · 1926
- Estate of LanderCalifornia Court of Appeal · 1907
- Lee v. Walgreen Drug Stores CompanySupreme Court of Florida · 1942
- State v. BacherCalifornia Court of Appeal · 1907