State v. Bienville Water Supply Co.
Supreme Court of Alabama
Appeal from the Circuit Court of Mobile. Tried before the Hon. Wi. E. Clarke. In the matter of the assessment of taxes, for the year 1889, against the Bienville Water Supply Company, a private corporation furnishing water to the city of Mobile through its water-works.
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Appeal from the Circuit Court of Mobile. Tried before the Hon. Wi. E. Clarke. In the matter of the assessment of taxes, for the year 1889, against the Bienville Water Supply Company, a private corporation furnishing water to the city of Mobile through its water-works. The corporation returned, the value of its property to the assessor at $250,000, but, on his motion and objection, the court of County Commissioners, sitting as a board of equalization, raised the value to $400,000. The corporation excepted to this ruling and decision, and took an appeal to tho Circuit .Court; and on the trial…
1Opinion of the CourtStone, C. J.
Our statute, Sess. Act 1886-7, p. 11, declares that, in hearing objections to valuations fixed by the assessor for tax assessment, the court of County Commissioners “shall receive only evidence touching the fair market or real value of the property, and shall take into considera*327tion. its character, whether improved or not, its surroundings, and, if it is productive, the amount of its average annual yield.” Construing this language in the light of the purpose the legislature must have had in view, it would seem that they intended, in fixing the taxable value of the property, to give prominence…
2Cases cited5 opinions
- Houston & T. C. R. R. Co. v. BurkeTexas Supreme Court · 1881
- Macomber v. GodfreyMassachusetts Supreme Judicial Court · 1871
- Waterson v. Seat & CrawfordSupreme Court of Florida · 1864
- Trustees of Howard College v. TurnerSupreme Court of Alabama · 1882
- Kansas Stock-Yard Co. v. CouchSupreme Court of Kansas · 1874
3Cited by8 opinions
- Thornton v. City of BirminghamSupreme Court of Alabama · 1948
- State v. WoodwardSupreme Court of Alabama · 1922
- Monroe Bond & Mortgage Co. v. State Ex Rel. HybartSupreme Court of Alabama · 1950
- Housing Authority v. Title Guarantee Loan & Trust Co.Supreme Court of Alabama · 1942
- State v. West Point Mfg. Co.Supreme Court of Alabama · 1938
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