State v. Sage Land & Improvement Co.

• Decision Date: 11 May 1898
• Citation: 23 So. 637,118 Ala. 677
• Court: Alabama Supreme Court
• Parties: STATE v. SAGE LAND & IMPROVEMENT CO.

23 So. 637

118 Ala. 677

STATE v. SAGE LAND & IMPROVEMENT CO.

Supreme Court of Alabama

May 11, 1898

Appeal from circuit court, Choctaw county; John C. Anderson, Judge.

Proceeding by the state of Alabama against the Sage Land & Improvement Company. From a judgment for defendant, plaintiff appeals. Affirmed.

William C. Fitts, for the State.

J. Gilder and George Stowers, for appellee.

This was a proceeding, in the nature of a civil action, to raise the assessed value, for the purposes of taxation, of certain lands owned by the appellee. The sole issue on the pleadings was as to the market value of said lands. The court holds that: "Obviously, the fact that another person gave in similar land, situated in the same neighborhood, at a certain valuation, for taxation, or that the said lands of such other person were assessed at a certain valuation, could shed no legitimate light on this issue." The circuit court did not err in excluding testimony of such fact; and the motion for a new trial, which was based on the theory that the court's ruling was erroneous, was properly denied. The judgment in favor of the defendant is affirmed.