State v. Ide Cotton Mills
Supreme Court of Alabama
Appeal from Calhoun. Circuit Court. Heard before Hon. Hugh D. Merrill. Proceedings to raise the taxes and fix the value of the property of the Ide Cotton Mills for taxation. From a judgment of the circuit court dismissing an appeal by the state from an order of the Court of County Commissioners fixing the value of the property, the state appeals.
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Appeal from Calhoun. Circuit Court. Heard before Hon. Hugh D. Merrill. Proceedings to raise the taxes and fix the value of the property of the Ide Cotton Mills for taxation. From a judgment of the circuit court dismissing an appeal by the state from an order of the Court of County Commissioners fixing the value of the property, the state appeals. The state had the right of appeal under section 2252, Code 1907, and the appeal should have been heard by the circuit court. — Ríate v. Bley, 162 Ala. 239. The right of appeal as given by section 2252, Code 1907, is denied the state by section 36c,…
1Opinion of the CourtMayfield, J.
The sole question presented for decision by this appeal is whether or not the state, under the existing statutes, can take or prosecute an appeal from an order or decree of the county commissioners’ court, fixing the value of property for taxation.
The county tax commissioner for Calhoun county, at the July term of the commissioners’ court for that county, reported to the court that the taxes of the Ide Cotton Mills were assessed on $260,000 valuation, and recommended a raise of the assessed value to the amount of $411,000. The taxpayer, being cited, appeared, and the hearing ivas continued by…
2Cases cited1 opinion
- State v. BleySupreme Court of Alabama · 1909
3Cited by9 opinions
- State Tax Commission v. Bailey & HowardSupreme Court of Alabama · 1912
- Denson v. First National Bank of BirminghamSupreme Court of Alabama · 1964
- Ross Jewelers, Inc. v. StateSupreme Court of Alabama · 1953
- Sparks v. Brock & Blevins, Inc.Supreme Court of Alabama · 1962
- Ex Parte State Ex Rel. Attorney GeneralSupreme Court of Alabama · 1949
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