State v. Kidd
Supreme Court of Alabama
Appeal from {lie Circuit Court of Elmore. Tried before tlie lion. A. II. Alston. These two cases involve tlie same question and were tried upon substantially the same facts and on the pres•ent appeal are submitted together.
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Appeal from {lie Circuit Court of Elmore. Tried before tlie lion. A. II. Alston. These two cases involve tlie same question and were tried upon substantially the same facts and on the pres•ent appeal are submitted together. The proceedings in each of the eases were instituted by a report of the tax assessor of Elmore county, addressed to the commissioner’s court of said county, in which he reported that he bad “assessed escaped taxes against Louisa Y. Kidd on the following described property, namely: Stocks and bonds, money hoarded or on deposit subject to check, draft or order, or in safety…
1Opinion of the CourtSharpe, J.
'These cases originated in contested assessments of property supposed to have been subject to and to have escaped from taxation during the years from 1893 to 1S98, inclusive. In this court they were heard and submitted together and will be considered together.
The principal items 'assessed are shares of stock in foreign railroad corporations, ¡and in each case the question arises whether, by the revenue laws contained in the Codes of 1886 and 1896, respectively, such shares were subject to taxation as against a resident owner.
On the general, subject of taxing shares of corporate stock there…
2Cases cited7 opinions
- Boyd v. SelmaSupreme Court of Alabama · 1892
- Street Railroad Co. v. MorrowTennessee Supreme Court · 1889
- Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1880
- Sumter County v. National BankSupreme Court of Alabama · 1878
- Dauphin & LaFayette Streets Railway Co. v. KennerlySupreme Court of Alabama · 1883
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Barnes, Sheriff v. JonesMississippi Supreme Court · 1925
- Henry v. McCormack Bros. Motor Car Co.Supreme Court of Alabama · 1936
- City of St. Albans v. AverySupreme Court of Vermont · 1921
- In Re Daniel's Omitted PropertySupreme Court of Oklahoma · 1924
- Alabama Textile Products Corp. v. StateSupreme Court of Alabama · 1955
8 more not listed; retrieve them via the Exa API.