State v. Title Guarantee Loan & Trust Co.

Supreme Court of Alabama

State v. Title Guarantee Loan & Trust Co.

155 So. 309, 228 Ala. 640, 1934 Ala. LEXIS 91

CourtSupreme Court of Alabama

DecidedMay 24, 1934

Docket3 Div. 103.

StatusPublished

This text of 155 So. 309 (State v. Title Guarantee Loan & Trust Co.) is published on Counsel Stack Legal Research, covering Supreme Court of Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

State v. Title Guarantee Loan & Trust Co., 155 So. 309, 228 Ala. 640, 1934 Ala. LEXIS 91 (Ala. 1934).

Pincite

Opinion

BOULDIN, Justice.

This is a companion case with Title Guarantee Loan & Trust Company v. State of Alabama, ante, p. 636,155 So. 305, this day decided.

The excise'tax here involved was governed by the amended statute of April 4,1933. Gen. Acts 1933 (Ex. Sess.) p. 107, § 3.

The trial court allowed a credit for taxes paid on personal property, which being in excess of the excise tax as fixed by the State. Tax Commission, no excise tax was found due for the calendar year 1933. In this the court erred. The cause is, therefore, reversed on the authority of the above decision, and a decree will be here rendered against the appellee for the amount of the excise tax fixed by the State Tax Commission, namely, $551.-87.

Reversed and rendered.

ANDERSON, C. J., and GARDNER and FOSTER, JJ., concur.

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