State Tax Commission v. Bailey & Howard
Supreme Court of Alabama
Appeal from Jefferson Circuit Court. Heard before Hon. E. C. Crowe. Petition for mandamus, filed by Bailey & Howard ' as trustees, against the Alabama State Tax Commission, and the individual members thereof, to prohibit them from increasing taxes. From a judgment granting the writ, the Commission appeals.
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Appeal from Jefferson Circuit Court. Heard before Hon. E. C. Crowe. Petition for mandamus, filed by Bailey & Howard ' as trustees, against the Alabama State Tax Commission, and the individual members thereof, to prohibit them from increasing taxes. From a judgment granting the writ, the Commission appeals. The facts set forth in the petition are that petitioners were owners of certain property in Jefferson county, Ala., therein described] that they assessed it for taxes at a valuation satisfactory to the tax assessor of said county, but that the back tax commissioner for said county was not…
1Opinion of the CourtAnderson, J.
The Legislature has the inherent right to provide for the levy and assessment of taxes so long as acting within the limits of the Constitution, and in pursuance of this authority has created a State Tax Commission, with general supervisory powers over all subordinate officers charged with the assessment of taxes and the valuation of property. These powers are set forth in section 2223 of the Code of 1907. Subdivision 13 of said section authorizes the State Tax Commissioners to “set aside and hold for naught any valuation' or assessment of property made by any county officer within this state…
2Cases cited3 opinions
- Orr v. State Board of EqualizationIdaho Supreme Court · 1891
- State v. Ide Cotton MillsSupreme Court of Alabama · 1912
- Goodwin v. State ex rel. WakefieldSupreme Court of Alabama · 1906
3Cited by38 opinions
- Ex Parte ThompsonSupreme Court of Alabama · 1933
- In Re Opinions of the JusticesSupreme Court of Alabama · 1923
- Dearborn v. JohnsonSupreme Court of Alabama · 1937
- State Ex Rel. State Tax Commission v. ReddWashington Supreme Court · 1932
- White v. StateSupreme Court of Alabama · 1923
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