Legal Opinion

Stahmer v. State

Supreme Court of Alabama

Decided November 15, 1899PublishedCited by 10 opinions

Appeal from the Circuit Court of Cullman. Tried before the Hon. H. C. Speake. After the property of the appellant, Henry Stahmer, had been assessed for taxes, the tax commissioner of Cullman county increased the assessment of the eleven town lots from a valuation of $800 to $1,500. In answer to a citation, the said Stahmer appeared before the Board of Revenue and contested the raise of the assessment as made by the tax commissioner.

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Appeal from the Circuit Court of Cullman. Tried before the Hon. H. C. Speake. After the property of the appellant, Henry Stahmer, had been assessed for taxes, the tax commissioner of Cullman county increased the assessment of the eleven town lots from a valuation of $800 to $1,500. In answer to a citation, the said Stahmer appeared before the Board of Revenue and contested the raise of the assessment as made by the tax commissioner. Upon this hearing, the Board of Revenue increased the assessed value of the said eleven lots to $1,200. From this assessment, as fixed by the Board of Revenue,…

1Opinion of the CourtHanalson, J.

The defendant introduced several witnesses to testify as to the value of his property, the assessment-of which for taxation it. was • proposed by this proceeding to raise. The witness, Charles Schultes, testified that the value of the particular estate proposed to be raised was about $600, which was.$i2Í30 below what the. property was given in and valued at in- the beginning, and $400 below its Amine as fixed by. the Board of Equalization. The solicitor -asked the witness on cross-examination : “Has your property also been raised?” The defendant objected, and the court -stated, that the…

2Cases cited2 opinions

  1. Lodge v. StateSupreme Court of Alabama · 1898
  2. Sullivan v. StateSupreme Court of Alabama · 1895

3Cited by10 opinions

  1. Johnson v. StateSupreme Court of Alabama · 1916
  2. Sorrell v. ScheuerSupreme Court of Alabama · 1923
  3. Adler v. MillerSupreme Court of Alabama · 1928
  4. Hamrick v. Town of AlbertvilleSupreme Court of Alabama · 1929
  5. Feore v. TrammelSupreme Court of Alabama · 1924

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