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Supreme Court rules solvent credits tax constitutional
Alabama Supreme Court holds that a state ad valorem tax on all money lent solvent credits not secured by recorded instruments is constitutional. It governs fiduciary and corporate debts, distinguishes secured vs unsecured credits, and reverses lower court rulings remanding to apply the decision. The Tennesse Coal, Iron and Railroad Co case is linked, detailing situs of credits and taxation rights of Alabama.
MENTIONED IN THIS ARTICLE
Supreme Court
State of Alabama
Alabama Fuel & Iron Company
Birmingham City Court
DeGraffenried
Ex Parte Bozeman
S. c
Lovejoy
City of
Davis
State
Meyer
Greene
Ala
Board of Revenue and Road Commissioners
Appellee
Barnes Vs. Moragne
Supreme Court of
Minnesota
Mutual, Etc., Co
Martin Co
N. W
State Bank
Board of Revenue
Moog
Randolph
W. A. Tel. Co
State Board
Assessment Board
Mayor of
Mobilé
Stonewall Insurance Co
Board
Bigelow
C. J
Com. Vs. Savings Bank
New Orleans
Selma
S. & N. Railroad Co
Morris
Indianapolis
Ind
Amer
Knowlton
Supervisors
Wisc
Burroughs
Wells
Weston
Fosdick
Ann
Flatbush
N. Y
Ogden
Legislative Department
Cooley Const
Lim
Supreme Court of the United States
Farmers’ and Mechanics’ Savings Bank
State of
Justice Bradley
Bell
Gap R Co
Penn
Barnes Vs. Morayne
Haralson
Hooper Ve
Woodruff
Anderson
Alabama
Tennessee
Bingham
de Graffenried
Alabama Fuel and Iron Company
Tennessee Coal, Iron and Railroad Company
Grundy County
Jefferson County
Acts of Alabama
Holmes
Louren
United States
Coe
Erroll
Moore
U. 8
Dyer
Osborne
A. S
Cooley
Blackstone
Miller
U. S
Tennessee Coal, Iron and Railroad Co
Hamilton
Tennessee Corporation
Desty
Boyd