Alabama Mineral Land Co. v. Commissioners' Court of Perry County

• Decision Date: 02 February 1892
• Citation: 95 Ala. 105,10 So. 550
• Court: Alabama Supreme Court
• Parties: ALABAMA MINERAL LAND CO. v. COMMISSIONERS' COURT OF PERRY COUNTY.

10 So. 550

95 Ala. 105

ALABAMA MINERAL LAND CO. v. COMMISSIONERS' COURT OF PERRY COUNTY.

Supreme Court of Alabama

February 2, 1892

Appeal from circuit court, Perry county; JOHN MOORE, Judge.

Proceedings upon objections to the return made by the Alabama Mineral Land Company of its land for taxation. The company appeals from a judgment of the circuit court confirming, on a trial de novo, the valuation made by the commissioners' court. Affirmed.

John M. McKleroy, for appellant.

J H. Stewart, for appellee.

WALKER J.

The appellant was notified that objection was made to its return of its property in Perry county for taxation on the ground of the under-valuation of its lands. It appeared at the August 1890, term of the commissioners' court of that county and contested the objections. The commissioners' court raised the valuation from $1.25 per acre to $3 per acre, and the lands were assessed accordingly. The cause was tried anew in the circuit court, an appeal having been taken pursuant to the provision of section 13 of the act approved February 28 1887, (Acts Ala. 1886-87,p. 11.) The valuation, as made by the commissioners' court, was confirmed by the judgment of the circuit court. This appeal is from that judgment, and the errors assigned are upon rulings of the circuit court in rejecting evidence offered by the appellant. The appellant offered to prove (1) by the agent of the Selma Land & Improvement Company that that company owned a considerable quantity of land in said county, of a similar character to the lands owned by the appellant, and that said lands were in the same part of the county as are appellant's lands, and that said lands were listed for assessment for state and county taxes for the year 1890 at $1.25 per acre; and (2) by the tax assessor of said county that, after the return of said Selma Land & Improvement Company had been made, the commissioners' court duly reviewed said assessment, and on such review placed the valuation of the lands of said company at $2 per acre. The record does not show that any exception was reserved to the action of the court in refusing to admit other evidence which was offered by the appellant In hearing objections to assessments, the commissioners' court "shall receive only evidence touching the fair market or real value of the property, and shall take into consideration its character, whether improved or not, its surroundings, and, if it is productive, the amount of its average annual yield;" it being the true intent and purpose of the statutory provisions on the subject as therein expressed "to have all property and subjects of taxation fairly assessed, at the value which would be realized therefrom by a cash sale, but not a forced sale thereof, in such manner as such property and subjects are usually sold; and for this purpose the power and authority hereby conferred upon such court of county commissioners shall be liberally construed, but said court is expressly prohibited from reducing the valuation of any property below...