The age-herald. [volume] (Birmingham, Ala.) 1897-1902, 1899-08-22

Tax Commissioner Did Not Accept the
Verdict.
WETM0RE TOOK AN APPEAL
ROden Said Gas Company Stock Vas
Not Worth 90 Cents.
PLANT COULD BE BUILT $15o, 900
Board of Revenue Decides 1t Cannot
Force a Corporation to Bring Its
Books Up for Examina-
ton by Court
PLANT COULD BE BUILT $780, 900

First blood in the legal battle between
Back Tax Commissioner Richmond p.
Wetmore and the corporations of Jeffer-
son county was scored yesterday by the
corporations before the board of revenue
which sat as court of law without au-
thority to issue or enforce a subpoena
duces tocum to compel the production of
the books of a defendant in open court.
The session of the court was held in the
circuit court room, the office of the board
of revenue being too small to accommodate
the large number of defendants and witt
nesses in attendance.
The court was called to order by Presi-
dent Earle shortly after o'clock Messrs.
McGeever and Elliott were absent when
the session opened but came in shortly
after making a full board.
Tax Commissioner Wetmore and his at
torneys, Messrs. Cabaniss & Weakley, &C.
cupied seats on the left of the bar, while
the attorneys of the corporations who had
been cited to appear were scattered around
the room waiting for their cases to be
called.
Small Cases Disposed of
Pending the trial of the corporation cases
a number of cases against merchants and
individuals were disposed of by agreement
as follows:
Louis Saks. increase, s2l 800.
Sommers Tailoring company, increase,
$1,000
Hood, Yielding & Co., increase, $1,000.
f. r. Abbott, increase, $780,
Ben NJ Jacobs g. Bros, increase, $1,000.
John Fox Sons, increase, $1,000
All individual cases were then passed
until Q o'clock and the corporation cases
were taken up.
Corporation Cases Taken Up
In the case of the American Pipe and
Foundry company objection was made to
service, it being claimed that Mr.. Perkins,
on whom service was had, was not at the
time an officer of the company, and in
diligence was asked until the arrival of Mr..
Perkins, which was granted by the court.
Pending a settlement the case of the Bir-
ffingnam Water Works company was
passed, and on account of the absence OF
company case also went over until the
afternoon session.
wanted Judgment for Half Million
The first issue was raised in the case If
the Northington- Munger-Pratt Gin Works,
in which the commissioner asked the board
for a judgment for 100000, Representing
alleged solvent credits for the years 1884,
1898, inclusive A subpoenae duces tecum
had been issued against Mr. Buckshaw, the
..z.,,, ,,sY
him to appear in court with the books.
Mr. Smyer, for the defendant, denied that
Mr.. Buckshaw was the custodian of the
books, and objected to the subpoenae duces
tecum on the ground that as a court of
limited jurisdiction the board of revenue
had no right to compel the production of
Books. In support of his proposition Mr..
Smyer made a lengthy argument, in which
he contended that the tax commissioner
had no right to make speculative raises,
and depend upon such discoveries as he
might make in the books to sustain his
case. MIR. Smyer further contended that
all raises must be made upon facts of
which the commissioner was cognizant.
The question of the right of the court to
expose the private business of a corpora
ton by bringing its books into court was
ably presented by M. Smyer and other
attorneys interested in other cases. NJ.
Cabaniss and Mr. Weakley, for the COM
missioners, took the opposite view and de-
MED the proposition of the opposing attor-
neys.
At the conclusion of the arguments the
board reserved its decision until 2 O'Clock,
and a recess was taken until that hour.
Had Not the Right
At o'clock court was again called to
order, and after hearing a few remarks
from COUNSEL announced its decision, hold
ing that 1t had no right to issue a subpoena
duces tecum nor to compel the production
of books before it. Noting, however. that
such informa ton might be had by second
airy evidence on other process An excep-
-tion was reserved by the state and notice
7of appeal given.
= An effort was made to continue the case,
which was resisted by Mr.. Smyer, who
Stated that his company wanted to do
what was right and just and was willing to
admit that its solvent credits for 1886 and
1897 were $4,000 for each year, and on mo-
tioti of Mr.. Ward Judgment by consent for
100000 was entered against the company,
the prosecution appealing.
2 Case of Gas Ccmrany
few Individual cases were then dis