50 So. 366 | Ala. | 1909
This is an appeal by the state from a judgment of the circuit court of Franklin county in a proceeding by the tax’ commissioner of Franklin county to raise the assessed valuation of .the property of the defendant corporation in that county for taxation. On
The trial court was in error in quashing the proceeding and dismissing it out of court. The proceeding was instituted in the commissioners’ court in the manner the law directs. — Code 1907, § 2250; Gen. Acts 1903, p. 295. It was not necessary that his reassessment should exactly follow the assessment made by the- tax assessor, or the list or schedule for assessment as returned by the taxpayer. The tax commissioher is required or authorized to make an additional assessment against any person or property when, in his opinion, there has been
An appeal from the findings and assessments made by the court of commissioners may be taken by either party, the state or the taxpayer, to the circuit court, where a trial is had de novo. The powers and duties -of the circuit court are precisely, those of the commis
No matter what were the defects of the additional assessment made and returned by the tax commissioner to the commissioners’ court, the circuit court should have proceeded to determine the issues there for trial — - to cause to be answered or pleaded to the declaration or complaint filed by the state, which was as follows:
“State v. Sloss-Sheffield Steel & Iron Company. On Appeal from the Commissioners’ Court, Franklin County, Ala., Spring Term, 1906. Comes the state, by its solicitor, and asks that the valuation of lands, as returned by the defendant and assessed for taxation for the year 1905 by the tax assessor and described in said return and assessment, he increased to $500,000. A. H. Carmichael, W. H. Key, Solicitors for State.
*239 “Filed May 8, 1906. D. A. Malone, Clerk.”
This declaration properly made no reference to the additional assessment made by the tax commissioner, nor to the judgment or finding of the commissioners’ court. • Consequently the motion to quasb the additional assessment made by the tax commissioner or the commissioners’ court was no proper or appropriate answer to the declaration, nor was any defect in either the additional assessment or that made by the tax commissioner or the court any ground or reason for quashing the proceeding in the circuit court. — T. C. I. & R. R. Co. v. State, 141 Ala. 103, 37 South. 433; Sullivan v. State, 110 Ala. 97, 20 South. 452.
For tbe error in sustaining appellee’s motion to quasb, and in dismissing tbe proceedings from the circuit court, tbe judgment of tbe lower court is reversed, and tbe cause remanded.
Reversed and remanded.