Ceylon Co. v. Hawkins
Supreme Court of Alabama
Appeal from Circuit Court, Jefferson County; Dan A. Greene, Judge. Bill by tbe Ceylon Company against James P. Hawkins, as Tax Collector, etc., to enjoin tbe collection of taxes assessed against tbe capital stock of said corporation. From a decree sustaining demurrers to tbe bill, complainant appeals.
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Appeal from Circuit Court, Jefferson County; Dan A. Greene, Judge. Bill by tbe Ceylon Company against James P. Hawkins, as Tax Collector, etc., to enjoin tbe collection of taxes assessed against tbe capital stock of said corporation. From a decree sustaining demurrers to tbe bill, complainant appeals. The bill attacks the validity of an assessment of all tbe shares of stock of Ceylon Company made by the board of tax adjusters of Jefferson county, the point of the attack being the valuation of all these shares pursuant to section 12 of the Revenue Act (Laws 1919, p. 290), made by the board of…
1Opinion of the CourtThomas, J.
The bill challenges the validity of assessment for taxes on the stock of Ceylon Company, a corporation. The alleged assessment is averred to have been made by the board of tax adjusters of Jefferson county, and not pursuant to section 12 of the Revenue Act.
A tax of $2,017.81 was assessed against the 977 shares of capital stock in said corporation, and it is alleged that, unless restrained, the tax collector will proceed to levy on said shares and sell the same pursuant to the provisions of section 211 of the Revenue Act, and that said shares are owned by 18 different stockholders. The alleged…
2Cases cited12 opinions
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Windsor v. McVeighSupreme Court of the United States · 1876
- Michigan Central Railroad v. PowersSupreme Court of the United States · 1906
- Gill v. MoreSupreme Court of Alabama · 1917
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3Cited by1 opinion
- Beltona Coal & Mining Co. v. HawkinsSupreme Court of Alabama · 1923