Alabama Clay Products Co. v. City of Birmingham

The city of Birmingham sued to recover ad valorem taxes claimed to be due on the shares of stock in Alabama Clay Products Company, a domestic corporation, for the years 1926 to 1930, inclusive.

The sole question presented- on appeal is: What was the situs of the corporation for purpose of taxing the shares?

The evidence is without dispute, consisting in part of agreed facts, and in part of the oral testimony of Judge E. N. I-Iamill, witness called by defendant.

The certificate of incorporation, filed in the probate office of Jefferson county, Ala., on November 20,1921, recited: “ ‘C. The…