Tennessee Coal, Iron R. Co. v. State

This is an appeal from an assessment made as an escape tax. The question before the Court is the power of the Tax Assessor for the County of Jefferson to make an escape assessment after the end of the tax year 1934 to 1938 for the City of Birmingham and for the Birmingham School District on personal property previously returned and assessed for taxation, and upon which assessment the yearly taxes have been paid in the Bessemer Division of said county.

The appeal by appellant to the circuit court was decided against the Tennessee Coal, Iron and Railroad Company, the judgment by said court being…