Daughdrill v. Alabama Life Insurance & Trust Co.
Supreme Court of Alabama
Appeal from the Circuit Court of Mobile. Tried before the Hon. C. W. B,apier. This action was brought by the appellee, a corporation chartered by the legislature of this State, against James H. Daughdrill, “to recover damages for wrongfully taking three mahogany writing-desks, the property of plaintiff,” which the defendant had seized, as tax-collector of Mobile county, to satisfy the county taxes for the year 1853, which the plaintiff refused to pay.
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Appeal from the Circuit Court of Mobile. Tried before the Hon. C. W. B,apier. This action was brought by the appellee, a corporation chartered by the legislature of this State, against James H. Daughdrill, “to recover damages for wrongfully taking three mahogany writing-desks, the property of plaintiff,” which the defendant had seized, as tax-collector of Mobile county, to satisfy the county taxes for the year 1853, which the plaintiff refused to pay. It was submitted to the decision of the court on the following admitted facts: “The plaintiff is a corporation, chartered by the legislature of…
1Opinion of the Court
"WALKER,, J.
— The 16th subdivision of section 391 of the Code subjects corporations, created by the laws of this State, and not exempt under section 390, to a tax of 25 cents on each hundred dollars of the capital stock actually *96paid in. Section 776 of the Code authorizes the levy of a tax for county purposes, not exceeding one hundred per cent, upon the State assessment. The tax levied upon the corporation, which is the appellee here, did not exceed one hundred per cent, on what would have been the State tax, had it been assessed ; and that corporation is not one of the institutions exempted…
2Cases cited1 opinion
- Marston v. WaldrhynCourt of Appeals of Kentucky · 1802
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- Mayor of Mobile v. Stonewall InsuranceSupreme Court of Alabama · 1875
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- State ex rel. County Attorney v. Des Moines City Railway Co.Supreme Court of Iowa · 1913
- Pearce v. Bank of MobileSupreme Court of Alabama · 1859
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