Anniston City Land Co. v. State
Supreme Court of Alabama
Appeal from Calhoun Circuit Court. Heard before 1-Ion. John Pelham. Proceedings by the state to assess back taxes against certain lands and the improvements thereon alleged to belong to the Anniston City Land Company, and alleged by the Land Company to have been used exclusively for scliool purposes. From a judgment subjecting the land to the back taxation the Land Company appeals.
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Appeal from Calhoun Circuit Court. Heard before 1-Ion. John Pelham. Proceedings by the state to assess back taxes against certain lands and the improvements thereon alleged to belong to the Anniston City Land Company, and alleged by the Land Company to have been used exclusively for scliool purposes. From a judgment subjecting the land to the back taxation the Land Company appeals. Block 145 was not liable for taxation for back taxes, nor should lot 11-in block 22, as it was used exclu-ivelv for school purposes. — Sec. 3907, Code 1896; Sec. 91 Constitution 1901; Washington College v. Shawnee…
1Opinion of the CourtDenson, J.
On October 4, 1906, the commissioners’ court of Calhoun county fixed the value of certain property of the Anniston City Land Company for tax*255ation as follows : Block 145, known as the “Anniston Inn Block,” with buildings thereon, at $25,000, for each of the years 1903 to 1906, inclusive. Furniture at $1,000, for each of the years 1903 to 1906, inclusive. Lot 14, in Block 22, with the building thereon, known as the “Sixteenth Street School,” at $750, for each of the years 1902 to 1906, inclusive. From this assessment and valuation the land company appealed to the circuit court (Code 1896, §…
2Cases cited5 opinions
- Washburn College v. Comm'rs of Shawnee Co.Supreme Court of Kansas · 1871
- St. Mary's College v. CrowlSupreme Court of Kansas · 1872
- Scott v. Society of Russian IsraelitesNebraska Supreme Court · 1900
- Temple Grove Seminary v. . CramerNew York Court of Appeals · 1885
- Stein v. Mayor of MobileSupreme Court of Alabama · 1850
3Cited by26 opinions
- Alabama Farm Bureau Mut. v. City of HartselleSupreme Court of Alabama · 1984
- Cox v. DillinghamSupreme Court of Oklahoma · 1947
- State v. BridgesSupreme Court of Alabama · 1945
- State Tax Commission v. Commercial Realty Co.Supreme Court of Alabama · 1938
- Anniston City Land Co. v. StateSupreme Court of Alabama · 1913
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