Anniston City Land Co. v. State
Supreme Court of Alabama
Appeal from Calhoun Circuit Court. Heard before Hon. Thomas W. Coleman, Jr. Proceedings by the state of Alabama for the assessment and collection of back taxes on certain lands of the Anniston City Land Company claimed to be exempt because used for school purposes. Prom a judgment subjecting the land to such taxation, the Land Company appeals.
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Appeal from Calhoun Circuit Court. Heard before Hon. Thomas W. Coleman, Jr. Proceedings by the state of Alabama for the assessment and collection of back taxes on certain lands of the Anniston City Land Company claimed to be exempt because used for school purposes. Prom a judgment subjecting the land to such taxation, the Land Company appeals. For former appeal in this case see 160 Ala. 252, 48 South. 659. The property-being used for school was exempt from taxation under section 91, Constitution 1901. In any event, the property had been assessed for taxes and the taxes paid, and the present…
1Opinion of the CourtSayre, J.
This case originated in an assessment for taxation made in the year 1906. The assessment was for the taxes of the then current year, and for taxes which had escaped in the years 1903-05. There was a contest before the court of county commissioners, and an appeal by the property owner to the circuit court. This is the second appeal to this court. — 160 Ala. 253, 48 South. 659. On behalf of the owner some propositions are advanced which have not had consideration heretofore.
Section 91 of the Constitution provides that the Legislature shall not tax lots in incorporated cities or towns to the…
2Cases cited5 opinions
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- State ex rel. Spillers v. JohnstonSupreme Court of Missouri · 1908
- Willard v. PikeSupreme Court of Vermont · 1886
- Anniston City Land Co. v. StateSupreme Court of Alabama · 1909
- Milbra v. Sloss-S. S. & I. Co.Supreme Court of Alabama · 1913
3Cited by24 opinions
- Grosvenor v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1974
- Alabama Power Co. v. City of Carbon HillSupreme Court of Alabama · 1937
- State v. BridgesSupreme Court of Alabama · 1945
- State Tax Commission v. Commercial Realty Co.Supreme Court of Alabama · 1938
- State v. Doster-Northington Drug Co.Supreme Court of Alabama · 1916
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