State v. Atkins & Co.
Supreme Court of Alabama
Appeal from t-fie Circuit Court of Dallas. Tried before the Hon. John Moore. The proceedings in this case were had by the back tax commissioner of Dallas county, proceedings to make' additional assessment against V. B. Atkins & Co. on tlieir property. The facts of the case are sufficiently stated in the opinion. The judgment rendered by the board of revenue, which was appealed ■from, was sufficient to support an appeal.
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Appeal from t-fie Circuit Court of Dallas. Tried before the Hon. John Moore. The proceedings in this case were had by the back tax commissioner of Dallas county, proceedings to make' additional assessment against V. B. Atkins & Co. on tlieir property. The facts of the case are sufficiently stated in the opinion. The judgment rendered by the board of revenue, which was appealed ■from, was sufficient to support an appeal. After considering very carefully the provisions of this statute, and pointing out what duties of the court are judicial and what ministerial, and laying down the true rule in…
1Opinion of the Court
HABALSON, J.-
The act under which this proceeding arose, is entitled an act “To amend an act to provide for the more efficient assessment and collection of taxes in the State of Alabama.” (Acts, 1898-99, p. 195.)
Section 10 of -said act provides generally, that it shall be the duty of the commissioner, when it comes to his knowledge that any person has been assessed at what he considers an undervaluation, to make additional assessment against such person or property, and to return the same to the commissioners’ court of the county, at the next succeeding term thereof, which court shall hear…
2Cases cited2 opinions
- Birmingham Building & Loan Ass'n v. StateSupreme Court of Alabama · 1898
- Sullivan v. StateSupreme Court of Alabama · 1895
3Cited by2 opinions
- Ex parte Howard-Harrison Iron Co.Supreme Court of Alabama · 1900
- Adams v. Southern Railway Co.Alabama Court of Appeals · 1913