Board of Revenue v. Montgomery Gas-Light Co.
Supreme Court of Alabama
Appeal from the City Court of Montgomery. Tried before tbe Hon. John A, Minnis. The record in this case shows that, on the 16th March, 1878, the Montgomery Gas-Light Company, a corporation organized and doing business in the city of Montgomery, under the provisions of a charter, or act of the General Assembly, approved February 15, 1854,. filed its petition, addressed to the presiding judge of said court, asking a writ of certiorari, to remove into said court, for revision,…
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Appeal from the City Court of Montgomery. Tried before tbe Hon. John A, Minnis. The record in this case shows that, on the 16th March, 1878, the Montgomery Gas-Light Company, a corporation organized and doing business in the city of Montgomery, under the provisions of a charter, or act of the General Assembly, approved February 15, 1854,. filed its petition, addressed to the presiding judge of said court, asking a writ of certiorari, to remove into said court, for revision, certain proceedings then lately had by and before the Board of Revenue of said county, in the matter of the assessment…
1Opinion of the CourtStone, J.
-It has long been the policy of this State to equalize the burdens of taxation between individuals, and between natural and artifical persons, as nearly as was practicable. To this end, the constitution of 1868, art. 9, sec. 1, ordained, that “ all taxes levied on property in this State shall be assessed in exact proportion to the value of such property.” Art. 13, sec. 4: “ The property of corporations now existing, or hereafter created, shall forever be subject to taxation, the same as property of individuals, except corporations for educational and charitable purposes.” The constitution of…
2Cases cited1 opinion
- Mayor of Mobile v. Stonewall InsuranceSupreme Court of Alabama · 1875
3Cited by12 opinions
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
- Eliasberg Bros. Mercantile Co. v. GrimesSupreme Court of Alabama · 1920
- Bachrach v. NelsonIllinois Supreme Court · 1932
- Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1951
- Western Union Telegraph Co. v. State Board of AssessmentSupreme Court of Alabama · 1885
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