Gassenheimer & Co. v. State
Alabama Court of Appeals
Tm Assessment. Appeal from Montgomery Circuit Court. Heard before Hon. W. W. Pearson. Action by the State of Alabama against S. Gassenheimer & Co. to collect taxes on solvent credits. From a judgment for plaintiff, defendants appeal.
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Tm Assessment. Appeal from Montgomery Circuit Court. Heard before Hon. W. W. Pearson. Action by the State of Alabama against S. Gassenheimer & Co. to collect taxes on solvent credits. From a judgment for plaintiff, defendants appeal. The complaint is as follows: Comes the state of Alabama and alleges that heretofore, to wit, the 30th day of October, 1914, the county tax commissioner of Montgomery county made an assessment against the defendants for escape taxes for the years and for the items as follows: Money lent, solvent credits, and credits of value arising from business done in the state…
1Opinion of the CourtThomas, J.
Gassenheimer & Co., the appellants, prosecute this appeal from a judgment of the circuit court of Montgomery county rendered on May 28, 1915, and ratifying and confirming an order of the board of revenue of said county that was made on November 18, 1914, and which sustained as valid an assessment previously, on, to wit, October 30, 1914, made by the tax commissioner of said county against the appellants on solvent credits belonging to them in said county, *509amounting to $1,000 in value, that had escaped taxes for each of the tax years 1908 to 1913, inclusive.
The state on the trial of the appeal…
2Cited by3 opinions
- Hyde v. StateAlabama Court of Appeals · 1915
- Hawkins v. People's Finance & Thrift Co.Supreme Court of Alabama · 1929
- Ex parte S. Gassenheimer & Co. v. StateSupreme Court of Alabama · 1915