Trammell v. Connor
Supreme Court of Alabama
Appeal from the Circuit Court of Macon. Tried before the Hon. James R. Dowdell. This action was brought by R. J. Trammell against T. Y. Connor, to recover a yoke of oxen, with damages for their detention ; and was commenced on the 27th May, 1890. The case was submitted to the court for decision, on an agreed statement of facts, as follows : “Plaintiff owns a steam saw-mill, and a yoke of oxen ; the mill being a portable one, and located in Macon county for nearly three…
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Appeal from the Circuit Court of Macon. Tried before the Hon. James R. Dowdell. This action was brought by R. J. Trammell against T. Y. Connor, to recover a yoke of oxen, with damages for their detention ; and was commenced on the 27th May, 1890. The case was submitted to the court for decision, on an agreed statement of facts, as follows : “Plaintiff owns a steam saw-mill, and a yoke of oxen ; the mill being a portable one, and located in Macon county for nearly three years. The mill is located on land that is not owned, operated or leased by plaintiff, and has been so situated since it has…
1Opinion of the CourtClopton, J.
The sole question is, whether personal property of appellant, located in Macon county, was liable to taxation in that county, or in the county of Lee, where appellant resided. As regards the place at which tangible personal property is assessable for taxes, the courts have generally discarded the legal fiction, that such property follows the domicil of the owner, and hold that it may have an actual situs independent of the owner’s residence, constituting the condition which subjects it to taxation.—State v. Falkinburge, 15 N. J. L. 320; Oakland v. Whipple, 39 Cal. 112; Barnes v. Woodbury, 17…
2Cases cited3 opinions
- State ex rel. Taylor v. St. Louis County CourtSupreme Court of Missouri · 1871
- City of Oakland v. WhippleCalifornia Supreme Court · 1870
- Barnes v. WoodburyNevada Supreme Court · 1883
3Cited by11 opinions
- Boyd v. SelmaSupreme Court of Alabama · 1892
- National Dredging Co. v. StateSupreme Court of Alabama · 1892
- North American Dredging Co. v. TaylorWashington Supreme Court · 1910
- City of Bessemer v. Southern Ry. CoSupreme Court of Alabama · 1908
- Irving T. Bush, Et Ux. v. State Ex Rel.Supreme Court of Florida · 1939
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