Beltona Coal & Mining Co. v. Hawkins
Supreme Court of Alabama
Appeal from Circuit Court, Jefferson County; John C. Carmichael, Judge. Action by the Beltona Coal & Mining Company against James F. Hawkins, as Tax Collector of Jefferson County, to recover taxes paid under protest. From a judgment for defendant, plaintiff appeals. The improvements added by the adjusters were included in the real estate1 23***7 assessment, and the statute does not authorize a severance.
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Appeal from Circuit Court, Jefferson County; John C. Carmichael, Judge. Action by the Beltona Coal & Mining Company against James F. Hawkins, as Tax Collector of Jefferson County, to recover taxes paid under protest. From a judgment for defendant, plaintiff appeals. The improvements added by the adjusters were included in the real estate1 23***7 assessment, and the statute does not authorize a severance. Acts 1919, p. 282; Purifoy v. Lamar, 112 Ala. 123, 20 South. 975; Tenn. & Coosa R. Co. v. E. Ala. R. Co., 75 Ala. 516, 51 Am. Rep. 475; Cooley on Taxation (3d Ed.) 749; McGee v. Salem, 149…
1Opinion of the CourtBouldin, J.
This is a taxpayer’s suit against the tax collector of Jefferson county to recover taxes paid under protest. The action is on the common count for money had and received. The taxpayer made return of its real estate to the tax assessor for the year 1920. It was listed by government numbers, and the taxpayer’s valuation entered. The lands and improvements were not listed separately. The board of tax adjusters added a sheet showing a summary of the acreage of lands and a separate list of improvements. Valuations of the lands and of the improvements were entered separately, and the total footed…
2Cases cited2 opinions
- Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1877
- Ceylon Co. v. HawkinsSupreme Court of Alabama · 1921
3Cited by4 opinions
- Dearborn v. JohnsonSupreme Court of Alabama · 1937
- State v. Mortgage-Bond Co. of New YorkSupreme Court of Alabama · 1932
- Regency Development Co. v. Jefferson County Board of Equalization & AdjustmentCourt of Civil Appeals of Alabama · 1983
- Collins v. HollisSupreme Court of Alabama · 1924