State v. Sloss-Sheffield Steel & Iron Co.
Supreme Court of Alabama
Appeal from Franklin Circuit Court. Heard before Hon. A. H. Alston. The tax commissioner of Franklin county returned a re-assessment against the Sloss-Sheffield Steel & Iron Company raising the assessed value of their property, situated in said county. The Sloss-Sheffield Company appeals- from the judgment of the -Commissioner’s Court, and filed motion to quash the entire proceedings, which urns granted, and the state appeals.
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Appeal from Franklin Circuit Court. Heard before Hon. A. H. Alston. The tax commissioner of Franklin county returned a re-assessment against the Sloss-Sheffield Steel & Iron Company raising the assessed value of their property, situated in said county. The Sloss-Sheffield Company appeals- from the judgment of the -Commissioner’s Court, and filed motion to quash the entire proceedings, which urns granted, and the state appeals. Counsel discuss the errors assigned, but without citation of authority. No brief came to the Reporter.
1Opinion of the CourtMayfield, J.
This is an appeal by the state from a judgment of the circuit court of Franklin county in a proceeding by the tax’ commissioner of Franklin county to raise the assessed valuation of .the property of the defendant corporation in that county for taxation. On *236the hearing before the county commissioners the assessment of the corporation was raised as to realty, but allowéd to remain as to personalty as originally assessed. The corporation appealed from that assessment to the circuit court as provided by statute, in which court the trial or hearing as to whether or not the assessment shall be…
2Cases cited1 opinion
- Tennessee Coal, Iron & Railroad v. StateSupreme Court of Alabama · 1904
3Cited by3 opinions
- State v. BrintleSupreme Court of Alabama · 1922
- State v. HallSupreme Court of Alabama · 1911
- In Re Taxes Maui Agricultural Co.Hawaii Supreme Court · 1938