State v. Mortgage-Bond Co. of New York

By an act approved June 10, 1931, amending section 25A of the Revenue Act of September 13, 1923, it is declared: “D. That in all counties of the State of Alabama having a population of 300,000 or more according to the last or any subsequent Federal Census the Deputy Tax Assessors appointed under this section shall also have authority and it shall be their duty to list for assessment and taxation any escaped improvements on real property subject to taxation in Alabama which improvements are not entered on any t£fx return made to the County Tax Assessors or to the State Tax Commission, and…