State Tax Commission v. Tennessee Coal, Iron R. Co.
Supreme Court of Alabama
Appeal from Circuit Court, Jefferson County; Richard Evans, Judge. Application by the State Tax Commission for mandamus, directed to the Tennessee Coal, Iron & Railroad Company and its governing officers, to compel them to submit certain books, papers, and other documents to the State Tax Commission or its duly authorized agents. From a decree sustaining demurrers to the petition, petitioners appeal.
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Appeal from Circuit Court, Jefferson County; Richard Evans, Judge. Application by the State Tax Commission for mandamus, directed to the Tennessee Coal, Iron & Railroad Company and its governing officers, to compel them to submit certain books, papers, and other documents to the State Tax Commission or its duly authorized agents. From a decree sustaining demurrers to the petition, petitioners appeal. The petition was filed by the members of the State Tax Commission in their official capacity and by the State Tax Commission asserting that the Commission or the officials thereof required…
1Opinion of the Court
[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] This suit was commenced by the appellants, who compose the State Tax Commission, against the Tennessee Coal, Iron Railroad Company, and its president, secretary, and auditor, as individuals, seeking to require the appellees by mandamus to submit the company's books and documents to appellants' inspection, or, in the alternative, to attach the individual appellees under the provisions of section 148 of the Revenue Act of 1919.
We leave a statement of the relevant…
2Cases cited26 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Weeks v. United StatesSupreme Court of the United States · 1914
- Silverthorne Lumber Co. v. United StatesSupreme Court of the United States · 1920
- Hale v. HenkelSupreme Court of the United States · 1906
- Gouled v. United StatesSupreme Court of the United States · 1921
21 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Banks v. StateSupreme Court of Alabama · 1921
- Dearborn v. JohnsonSupreme Court of Alabama · 1937
- Lewis v. JenkinsSupreme Court of Alabama · 1927
- Ex Parte Monroe County BankSupreme Court of Alabama · 1950
- Ex Parte HenniesAlabama Court of Appeals · 1947
10 more not listed; retrieve them via the Exa API.