Legal Opinion

State v. Sloss

Supreme Court of Alabama

Decided December 15, 1888PublishedCited by 2 opinions

From the Circuit Court of Madison. Tried before the Hon. H. C. Speake. This action was brought in the name of the State of Alabama, against Joseph H. Sloss, “agent of American Mortgage Company of Scotland,” a foreign corporation alleged to be engaged in the business of lending money on mortgages of land in this State, to recover the sum of $200, said to have been assessed against said agent as taxes due from said corporation to the State of Alabama and Madison county, on the…

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From the Circuit Court of Madison. Tried before the Hon. H. C. Speake. This action was brought in the name of the State of Alabama, against Joseph H. Sloss, “agent of American Mortgage Company of Scotland,” a foreign corporation alleged to be engaged in the business of lending money on mortgages of land in this State, to recover the sum of $200, said to have been assessed against said agent as taxes due from said corporation to the State of Alabama and Madison county, on the gross receipts of its business during the year 1885; and was commenced on the 2d June, 1887. On the trial, as appears…

1Opinion of the Court

STONE, C. J. —

This suit is instituted against Sloss, “agent of American Mortgage Company of Scotland.” The averments of the complaint show the suit is brought for the recovery of taxes due from, and assessed against the “American Mortgage Company of Scotland,” a corporation of which Sloss was agent. The taxes claimed as due, and as having been assessed, accrued, if at all, and were assessed under section 6, subd. 8 of the Eevenue Law, approved December 12, 1884. — Sess. Acts, pp. 10 and 11. We say they accrued, if at all, and were assessed under that provision of the Eevenue Law, for that is…

2Cited by2 opinions

  1. Butler Cotton Oil Co. v. BrooksSupreme Court of Alabama · 1920
  2. Male v. MooreWest Virginia Supreme Court · 1912

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