New England Mortgage Security Co. v. Board of Revenue
Supreme Court of Alabama
Appeal from the Circuit Court of Montgomery. Tried before the Hon. Jno. P. Hubbard. Appellant petitioned the Board of Revenue of Montgomery county to set aside and annul an assessment made against it by the tax assessor of said county. The petition was denied, and petitioner applied to the Circuit Court of said county for writ of certiorari, which was granted. On hearing, the court quashed the writ, and dismissed the petition, and petitioner appealed.
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Appeal from the Circuit Court of Montgomery. Tried before the Hon. Jno. P. Hubbard. Appellant petitioned the Board of Revenue of Montgomery county to set aside and annul an assessment made against it by the tax assessor of said county. The petition was denied, and petitioner applied to the Circuit Court of said county for writ of certiorari, which was granted. On hearing, the court quashed the writ, and dismissed the petition, and petitioner appealed. The opinion states all material facts.
1Opinion of the CourtClopton, J.
— The assessment is made under the eighth clause of section six of “ An act to levy taxes for the use of the State, and the counties thereof; ” which provides that, “ on the gross receipts derived from business in this State, by each and every person, company, association, or corporation of this or any other State, who, by themselves or agent, is engaged in the business of loaning money or other thing of value, upon mortgage or lien on any property in this State,” there shall be levied a tax of two per centum ; with a proviso, that the tax shall not apply to the business of such persons,…
2Cases cited2 opinions
- Barnes v. Mayor of MobileSupreme Court of Alabama · 1851
- Boyce v. HolmesSupreme Court of Alabama · 1841
3Cited by15 opinions
- Barrington v. BarringtonSupreme Court of Alabama · 1917
- Board of Revenue of Jefferson County v. HewittSupreme Court of Alabama · 1921
- Duy v. Alabama Western Railway Co.Supreme Court of Alabama · 1911
- City of Brewton v. White's Auto Store, Inc.Supreme Court of Alabama · 1978
- Anderson v. City of BirminghamSupreme Court of Alabama · 1921
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