Lehman v. Robinson
Supreme Court of Alabama
APPEAL from the City Court of Montgomery. Tried before the Hon. John A. Minnis. Patrick Robinson, tax-collector of the county of Montgomery, while engaged in the collection of taxes assessed during the year 1876, was informed that Lehman, Durr & Co. bad escaped the tax-assessor as to some subjects of taxation and species of property for a number of years.
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APPEAL from the City Court of Montgomery. Tried before the Hon. John A. Minnis. Patrick Robinson, tax-collector of the county of Montgomery, while engaged in the collection of taxes assessed during the year 1876, was informed that Lehman, Durr & Co. bad escaped the tax-assessor as to some subjects of taxation and species of property for a number of years. Acting upon the information, and without making any demand on the said firm for a list of its taxable property, the said tax-collector proceeded, on the 12th day of March, 1877, to assess Lehman, Durr & Co. as persons wbo bad escaped the…
1Opinion of the Court
STONE, J.—
Under the act “ designating the subjects and sources, and prescribing the rates and mode of taxation,” approved February 9th, 1850—Pamph. Acts, 3—are found the following provisions:
“ See. 3. . . . Property shall be assessed in the county where it is at the time, or was on the first day of March preceding the assessment; and in the case of land, where a tract lies partly in one county and partly in another, that county in which the greater part lies; but all property [is] liable to be taxed in some county; and the assessor, as well as the collector, and other officers, shall take…
2Cases cited8 opinions
- People ex rel. Butler v. Board of SupervisorsMichigan Supreme Court · 1872
- Cleghorn v. PostlewaiteIllinois Supreme Court · 1867
- Torreyson v. Board of ExaminersNevada Supreme Court · 1871
- Darling v. GunnIllinois Supreme Court · 1869
- City of San Francisco v. HazenCalifornia Supreme Court · 1855
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3Cited by50 opinions
- State ex rel. Meyer v. GreeneSupreme Court of Alabama · 1908
- McCullar v. UNIV. UNDERWRITERS LIFE INS.Supreme Court of Alabama · 1996
- Wimberly v. Mayberry & Co.Supreme Court of Alabama · 1891
- Dearborn v. JohnsonSupreme Court of Alabama · 1937
- Alabama Industrial Bank v. State Ex Rel. C. E. AvingerSupreme Court of Alabama · 1970
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