Tallassee Falls Mfg. Co. v. State
Alabama Court of Appeals
Tax Assessment. Appeal from Elmore Circuit Court. Heard before Hon. W. W. Pearson. Proceedings by tbe county of Elmore in tbe name of tbe State to assess tbe property of tbe Tallassee Falls Manufacturing Company as being partly witbin tbe county of Elmore. From a judgment sustaining the assessment the Tallassee Falls Manufacturing Company appealed.
1Opinion of the CourtThomas, J.
This case originated in a proceeding by the county tax commissioner of Elmore county, Ala., to assess for taxation for the year 1913, as escaped, certain property belonging to the appellant (the Tallassee Falls Manufacturing Company), which constitutes that part of its bridge and dam that lies or is located in the Tallapoosa river between the middle of the stream and the west bank thereof, opposite the town of Tallassee. The commissioner’s court of Elmore county sustained the assessment, and a like result followed in the circuit court of Elmore county on appeal there from the order of the…
2Cases cited15 opinions
- Handly's Lessee v. AnthonySupreme Court of the United States · 1820
- Webb v. City of DemopolisSupreme Court of Alabama · 1891
- Gordon, Rankin & Co. v. TweedySupreme Court of Alabama · 1883
- Bullock v. WilsonSupreme Court of Alabama · 1835
- Mobile Transportation Co. v. City of MobileSupreme Court of Alabama · 1900
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3Cited by2 opinions
- Elmore County v. Tallapoosa CountySupreme Court of Alabama · 1930
- Elmore County v. Tallapoosa CountySupreme Court of Alabama · 1930