National Dredging Co. v. State
Supreme Court of Alabama
Appeal from the City Court of Mobile. Heard before the Hon. O. J. Semmes. Tbe appellant is a Delaware corporation. Under a contract entered into with tbe Government of tbe United States it continued tbe dredging of Mobile Bay, and in January, 1891, moved certain parts of its machinery — sucb as tugboats, scows, &c. — to Mobile Bay.
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Appeal from the City Court of Mobile. Heard before the Hon. O. J. Semmes. Tbe appellant is a Delaware corporation. Under a contract entered into with tbe Government of tbe United States it continued tbe dredging of Mobile Bay, and in January, 1891, moved certain parts of its machinery — sucb as tugboats, scows, &c. — to Mobile Bay. Some time after the 1st of May, 1891, tbe tax assessor of Mobile county put on tbe tax books of said county an assessment of tbe dredges, tugboats and scows of the National Dredging Company, amounting to $73,000.00. Thereupon tbe said Dredging Company presented its…
1Opinion of the CourtMcOLELLAN, J.
The question presented on this record is whether certain property of the National Dredging Company had a situs in this State for the purposes of taxation when the assessment complained of was made in the Spring of 1891. The property was brought into the State after January 1st of that year and before the assessor had completed his assessment, and hence was properly assessed if taxable at all in this State under the agreed facts. — Code, §458. Those facts are: The National Dredging Company is a Delaware corporation, domiciled at Wilmington in that *465State. As its name indicates, its business or…
2Cases cited3 opinions
- Boyd v. SelmaSupreme Court of Alabama · 1892
- Mayor of Mobile v. BaldwinSupreme Court of Alabama · 1876
- Trammell v. ConnorSupreme Court of Alabama · 1890
3Cited by16 opinions
- Thomas G. Jewett, Jr. Inc. v. Keystone Driller Co.Massachusetts Supreme Judicial Court · 1933
- The Arundel Corp. v. SproulSupreme Court of Florida · 1939
- North American Dredging Co. v. TaylorWashington Supreme Court · 1910
- Olson v. City and County of San FranciscoCalifornia Supreme Court · 1905
- Cole v. GullattSupreme Court of Alabama · 1941
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