State v. Brintle
Supreme Court of Alabama
Appeal from Circuit Court, Jefferson County; A. E. Gamble, Judge. Proceeding to assess property of S. J. Brintle for taxation. From a judgment fixing valuation, the State of Alabama and the County of Jefferson appeal.
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Appeal from Circuit Court, Jefferson County; A. E. Gamble, Judge. Proceeding to assess property of S. J. Brintle for taxation. From a judgment fixing valuation, the State of Alabama and the County of Jefferson appeal. The following charges were given at the instance of the defendant: “(1) I charge you that you must fix the value of the property in question at 60 per cent, of the reasonable cash value of the property on October 1, 1919. “(2) I charge you, gentlemen of the jury, that you are not bound by the testimony of expert witnesses, and that in fixing the tax value of the property in…
1Opinion of the Court
McCLELLAN, j.
This proceeding originated in the assessment for taxation — under the Revenue Law of 1919 — of appellee’s (defendant’s) certain improved lot in the city of Birmingham. The board of tax adjusters fixed the taxable value of the- property at. $12,000 for the tax year beginning and as of October 1, 1919. Appellee, Brintle, appealed from valuation by the adjusters to the county board of revenue, which authority, on trial de novo, fixed the valuation at $9,000. From this judgment of the board of revenue the state, the plaintiff, appealed to the circuit court, where, on trial de novo,…
2Cases cited10 opinions
- Cobb v. MaloneSupreme Court of Alabama · 1890
- Tennessee Coal, Iron & Railroad v. StateSupreme Court of Alabama · 1904
- Hall v. PoseySupreme Court of Alabama · 1885
- United States v. GoodloeSupreme Court of Alabama · 1920
- Mansfield v. MorganSupreme Court of Alabama · 1903
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Ex Parte StateSupreme Court of Alabama · 1923
- Popwell v. Shelby CountySupreme Court of Alabama · 1960
- Johnson v. StateSupreme Court of Alabama · 1952
- Pickens County v. JordanSupreme Court of Alabama · 1940
- Alabama Power Co. v. SidesSupreme Court of Alabama · 1925
7 more not listed; retrieve them via the Exa API.