Bessemer Laundry Co. v. City of Bessemer

• Decision Date: 27 May 1926
• Docket Number: 6 Div. 611
• Citation: 109 So. 104,215 Ala. 63
• Parties: BESSEMER LAUNDRY CO. v. CITY OF BESSEMER.
• Court: Alabama Supreme Court

109 So. 104

215 Ala. 63

BESSEMER LAUNDRY CO. v. CITY OF BESSEMER.

6 Div. 611

Supreme Court of Alabama

May 27, 1926

Rehearing Denied June 30, 1926

Appeal from Circuit Court, Jefferson County, Bessemer Division; W.S Welch, Judge.

Proceeding by the City of Bessemer to enforce a tax lien on property of the Bessemer Laundry Company. From the decree, defendant appeals. Affirmed.

Mathews & Mathews, of Bessemer, for appellant.

Bumgardner & Wilson, of Bessemer, for appellee.

MILLER J.

This is a proceeding in equity by the city of Bessemer against the Bessemer Laundry Company, a corporation, to enforce its lien on the property of defendant for taxes thereon due it for the years 1921, 1922, and 1923, with interest, under sections 1319 and 1320, Code of 1907, now sections 2134 and 2135, Code of 1923. The defendant set up that it was exempt from the payment of the taxes sought to be collected under an ordinance duly adopted by the city council of the city of Bessemer.

This cause was submitted to the court under an agreed statement of facts. A decree was rendered granting the city of Bessemer relief; that it had a lien for the taxes, with interest claimed on the property of the defendant mentioned therein and directed it to be sold for the payment thereof, if the taxes were not paid by the defendant within 30 days after rendering the decree. This appeal is prosecuted by the Bessemer Laundry from that decree, and it is the error assigned.

This laundry business was established in Bessemer by defendant in 1920, and during the years mentioned the defendant owned lots 7 and 8 in block 223, located in the city of Bessemer, on which was erected a building and laundry plant. It was used as a laundry during that time. This was all the property owned by defendant in the city during that time, and the taxes claimed were duly assessed and properly due on this real estate by defendant, unless this real estate was exempt from taxation by the city under an ordinance duly and regularly adopted by the city council of Bessemer on August 19, 1909; the pertinent parts of which read as follows:

"An ordinance entitled an ordinance for the promotion of industries in the city of Bessemer, Alabama.

"Be it ordained by the city council of Bessemer, Alabama, at a special meeting on August 19, 1909, feeling it a duty to encourage in every possible manner development of this section of the mineral district of Alabama, do hereby agree to exempt from taxation and license all new industries located in the city of Bessemer for a period of at least ten years."

The agreed statement of facts shows:

"That the city of Bessemer, under and by virtue of its authority, levied municipal taxes against all real property within the city of Bessemer, and that the taxes levied against lots 7 and 8 in block 223, upon which the building and laundry plant of defendant is located, which is all the property defendant owns, as same appear and are shown on the map or plat of the city of Bessemer, Jefferson county, Ala., was as follows: The amount of taxes upon said property for the year 1921, $144,30; for the year 1922, $111.40; and

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