State v. White Furniture Co.

• Court: Alabama Court of Appeals
• Writing for the Court: BRICKEN, P.J.
• Citation: State v. White Furniture Co., 18 Ala.App. 249, 90 So. 895 (Ala. App. 1921)
• Decision Date: 30 June 1921
• Docket Number: 7 Div. 709
• Parties: STATE v. WHITE FURNITURE CO.

90 So. 895

18 Ala.App. 249

STATE v. WHITE FURNITURE CO.

7 Div. 709

Court of Appeals of Alabama

June 30, 1921

Rehearing Denied July 19, 1921

Appeal from Circuit Court, Etowah County; O.A. Steele, Judge.

Action by the State of Alabama against the White Furniture Company a partnership, to recover taxes on goods covered by a conditional sale contract. Judgment for defendant, and plaintiff appeals. Affirmed.

Certiorari denied 90 So. 896.

The contract in question provides:

"And until such amount is fully paid, the title to said property shall be and remain in the White Furniture Company, *** and if I fail to pay any one of said installments when due, or remove or attempt to remove any part of said property or permit its removal, or any part of said property is seized by legal process, all installments shall become due and payable and sellers are authorized to enter my home and take the property. If the property is retaken, sellers shall retain and recover as rents all installments regularly maturing before such retaking, and in case the property is destroyed, the buyer shall bear the loss."

The other facts sufficiently appear.

Harwell G. Davis, Atty. Gen., and Alto V. Lee, of Gadsden, for the State.

P.E Culli, of Gadsden, and Arlie Barber, of Birmingham, for appellee.

BRICKEN P.J.

This is an appeal from a judgment of the circuit court of Etowah county declaring void the following assessment against the White Furniture Company, to wit:

"All other property, real, personal, and mixed not hereinbefore specified, merchandise and property covered by conditional sales contract. $14,000.00."

This assessment and valuation was made by the county tax adjuster and on appeal to the court of county commissioners was affirmed. The cause was taken to the circuit court and was tried there without the intervention of a jury on an agreed statement of facts.

The White Furniture Company is a partnership composed of R.R White and H.H. White, and was engaged in the business of a retail furniture dealer in Gadsden. In the conduct of its business it sold a great deal of furniture and received from the purchasers conditional sale contracts to secure the payment of the amount due on such sales. These conditional sale contracts provided that the title of the furniture sold under them should remain in the White Furniture Company until the purchase money was paid in full. The furniture under this agreement was delivered to the purchasers. All of the contracts contained this provision:

"And if I fail to pay any one of the said installments when due, or remove or attempt to remove any part of said property or permit its removal, or any part of it is seized by legal process, all installments shall become due and payable and sellers are authorized to enter my house and take the property. If property is retaken, sellers shall retain and recover as rents all installments regularly maturing before such retaking. All exemptions are waived in favor of this contract. I agree to pay recording fee and, in case of default, a reasonable attorney's fee."

The sole question presented on this appeal is, as declared in the agreed statement of facts:

"Whether under

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