State v. Alabama Bible Society
Supreme Court of Alabama
Appeal from the Montgomery City Court. Heard before the I-Ion. A. D. Sayre.- The tax collector of Montgomery county assessed against the Alabama Bible Society, a corporation, certain real estate in the city of Montgomery, foir escaped taxes for the years 1896-1900. A petition was filed by the Bible Society with the board of revenue, praying that said assessment he set aside and vacated, which petition was denied.
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Appeal from the Montgomery City Court. Heard before the I-Ion. A. D. Sayre.- The tax collector of Montgomery county assessed against the Alabama Bible Society, a corporation, certain real estate in the city of Montgomery, foir escaped taxes for the years 1896-1900. A petition was filed by the Bible Society with the board of revenue, praying that said assessment he set aside and vacated, which petition was denied. On appeal to the city court, of Montgomery that court granted the petition and quashed the assessment. From this decree the appeal is prosecuted. The Alabama, Bible Society relies…
1Opinion of the CourtShahpe, J.
—An act of the general assembly, approved February 17, 1854, incorporated the appellee and provided among other tilings that it should have the power tn hold real "and personal property and “that the property of the said 'Alabama Bible Society of Montgomery’ shall be exempt from taxation.” Pursuant to the act the appellee corporation was organized, *634entered upon the exercise of its corporate functions and is continuing in the exercise of the. same. In January, 1901, its real estate situated in Montgomery was assessed as for taxes- accruing for the .years from 1896 to 1900, inclusive. Appellee…
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