State Tax Commission v. Tennessee Coal, Iron R. Co.
Supreme Court of Alabama
Appeal from Circuit Court, Jefferson County; Richard Evans, Judge. Application by the State Tax Commission for mandamus, directed to the Tennessee Coal, Iron & Railroad Company and its governing officers, to compel them to submit certain books, papers, and other documents to the State Tax Commission or its duly authorized agents. From a decree sustaining demurrers to the petition, petitioners appeal.
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Appeal from Circuit Court, Jefferson County; Richard Evans, Judge. Application by the State Tax Commission for mandamus, directed to the Tennessee Coal, Iron & Railroad Company and its governing officers, to compel them to submit certain books, papers, and other documents to the State Tax Commission or its duly authorized agents. From a decree sustaining demurrers to the petition, petitioners appeal. The petition was filed by the members of the State Tax Commission in their official capacity and by the State Tax Commission asserting that the Commission or the officials thereof required…
1Opinion
That the state, through the adequate authorization of its state tax officers or its Commission, may compel all taxpayers, whether individuals, associations of individuals, or corporations, to make such full disclosures of particular or property possessions and business conduct as will enable the taxing authorities to ascertain taxable values, to effect uniformity of assessment, and to impose the burdens of taxation with justice and equality between those of the same class, cannot be a matter of doubt. Against the lawfully authorized effectuation of these public purposes, so essential to the…
2Cases cited3 opinions
- Ex parte City of BirminghamSupreme Court of Alabama · 1917
- Manufacturers' Light & Heat Co. v. OttDistrict Court, N.D. West Virginia · 1914
- Town of West Hartford v. ColemanSupreme Court of Connecticut · 1914