State Tax Commission v. Commercial Realty Co.

BROWN, Justice.

This proceeding might well be classed as sui generis, in that it was initiated by petition, in form of a bill in equity addressed "To the Honorable Judges of the Circuit Court of Jefferson County, Alabama,” followed by the “stating part” divided into sections numbered consecutively from 1 to 7, inclusive (as required by Rule 8 of Chancery Practice), the first and second sections stating the name, character and residence of the parties; alleging that the State Tax Commission of the State, “is an agency of the State of Alabama, charged with the duty and responsibility of…