Empire Mining Co. v. Bowers
Supreme Court of Alabama
Appeal from Circuit Court, Jefferson County ; Romaine Boyd, Judge. Action by the Empire Mining Company against P. B. Bowers. Judgment for defendant, and plaintiff appeals.
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Appeal from Circuit Court, Jefferson County ; Romaine Boyd, Judge. Action by the Empire Mining Company against P. B. Bowers. Judgment for defendant, and plaintiff appeals. Transferred from the Court of Appeals under section 6, Act April 18, 1911 (Acts 1911, p. 449). The following is the statement of facts as made by the appellant’s brief: “Appellant, within the time and as required by law, filed return of its lands, which was all of its property, with the tax collector of Jefferson county, Ala., for the tax year beginning October 1, 1915. and ending September 30,1916. On June 1, 1916,…
1Opinion of the CourtMayfield, J.
This is an action by appellant, a taxpayer, to recover of appellee, the tax collector of Jefferson county, a given amount paid him as such tax collector under protest.
Appellant claims -that the assessment of its property, or the fixing of the value thereof,, was illegal and void, for that the valuation was fixed by the county board of equalization at an excessive amount, and without proper or sufficient notice to appellant of the hearing or meeting at which the valuation was fixed by the board; second, that the meeting of the board at which the valuation of its property was fixed was held at…
2Cases cited2 opinions
- McLendon v. Empire Mining Co.Supreme Court of Alabama · 1917
- Espalla v. Mobile CountySupreme Court of Alabama · 1917
3Cited by2 opinions
- Fuqua v. Spry Burial Ins. Co.Supreme Court of Alabama · 1950
- Ceylon Co. v. HawkinsSupreme Court of Alabama · 1921