131 Ala. 138 | Ala. | 1901
But a single question is presented for consideration by the record in this case. It involves the right of the cleric of the city of Bessemer to as-sess
A majority of the court hold that the clerk’s act was within the authority conferred by the charter of the city of Bessemer and, therefore, valid. In this conclusion the Avriter cannot concur. The constitution (Art. XI, § 7) requires the valuation of property for municipal taxation to be based on “the value of such property as assessed for State taxation during the preceding year.” The proAision of the Code of the city of Bessemer quoted above seems to have been framed with reference to and in accordance with this section of the constitution. But whether this be true or not, the limitation in the constitution must control. — Elyton Land Co. v. Mayor and Aldermen of Birmingham, 89 Ala. 477. Under this limitation, the city has no authority to value property in its limits for taxation for the year 1899 on any other basis than the valuation for State taxation for the year 1898. Primarily this valuation was the valuation placed on the property by the tax assessor of the county for the year 1898. The plaintiff had returned its property and the assessor had assessed it, as Ave have shown, by specific items and this list showed what specific items were located in the city and what items were outside of the city and inside of the county, with the separate value of each as required by section 3939 of the Code. This gave the clerk full data to assess the property in the city limits for the year 1899, at the valuation as
The cause having been tried by the judge -without the intervention of a jury, the judgment is reversed and a judgment will be here (rendered for the defendant.
Beversed and rendered.