130 Ala. 185 | Ala. | 1900
Proceedings were commenced in the commissioners’ court of Jefferson county 'by the tax commission under the statute for the purpose of raising the valuation on real estate given in for assessment for taxes by the petitioner here, the Howard-Harrison Iron Co. The property was described in the notice or complaint filed by the tax commissioner in the commissioners’ court in the same manner as described by the petitioner in the original listing, when returned or given in for assessment. This description was by metes 'and bounds, and was sufficiently accurate and definite. The commissioners’ court acquired jurisdiction on the filing of the notice by the tax commissioner, for the purpose of passing upon the question of valuation of the real estate. In the original assessment the real estate of the petitioner was assessed at a valuation of $13,265 and tire personal property at $60,430, total valuation $73,695. The 'tax commissioner sought to have the valuation of the real estate raised from $13,265 to $250,000; tlfere was no effort in the proceedings so begun to have the valuation on personal property raised. On the hearing before the commissioners’ court, the judgment of that court was as follows: “It is ordered by the court of county commissioners that the assessment of the Howard-Harrison Iron Company, be raised from $73,695 to $100,000.” It is now con
In addition to raising the valuation on the property, the circuit court in its judginent went further, and rendered a judgment for a specified amount, awarding an execution against the petitioner. "This was unauthorized under the proceeding for raising the valuation on the assessment of property for taxation and was erroneous, but the petitioner had its remedy by appeal for the correction of the error. The error was not such as to ren