The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-12
TAX COMMISSION
RESTRAINED FROM
REOPEN|NG CASES
Judge Crow Yesterday IS
sued Permanent Writ of
Prohibition
CAN APPEAL FROM
BOARD OF REVENUE
Decision Based on Fact That Com
mission Had Failed to Act With
in Thirty Days from Time
of Judgment


Judge E. C. Crow of the circuit court
yesterday rendered his decision in the
state tax commission rule nisi case and
made final a writ of prohibition re-
straining the commission from further
action in the cases against certain
property holders of this county. which
were pending before them.
The litigation arose from the action
of the state tax commission setting
aside the judgments of the Jefferson
county board of revenue in about so
cases that had been adjndicated by
them, the state commission reassessing
the property valuations. The property
holders were cited to appear before the
tax commission yesterday to show
cause why the reassessments should
not stand.
A short time ago the property hold
ers, through their attorneys. A. G. and
q. ID. Smith and r. b. Smyer, filed q
petition in the circuit court asking that
the action of the state tax commission
he set aside and a writ of prohibition
issued against it to restain it from
further action in the matter Judge
Crow issued rule nisi and Saturday
heard the demurrers to the motion to
quash and filed by the states attor-
neys, Stallings and Drennen and Frank
s. White, Jr.
Judge Crow took the matter under
AMUSEMENT and gave his decision yes
terday morning. He held that the state
tax commission was quasi judicial
body and that 1t had the right to ap-
peal from the findings of the board of
revenue within 30 days from time of
judgment, but having failed to do so,
it had no right to reassess
The tax commission was in the city
yesterday for the purpose of hearing
the reassessed cases, but the writ of
prohibition issued by Judge Crow re-
strains them from further action at
this time. The attorneys for the com
mission have taken the matter under
advisement and will decide on further
action this morning. An appeal to the
supreme court is probable, 1t is claimed.
ihS WIN lsSutu
The following is the writ issued by
order of Judge Grow:
'Ex- Parte vs.. State Tax Commission OF
Alabama, ct al.-In the Circuit Court
of Jefferson County. Alabama.
ITO the State Tax Commission of Ala
bama-J- Lee Long, Chairman and A.
A. Evans and J. B. Powell, Associate
Members of Said State Tax Commits
sion of Alabama
Take notice that under and by vir-
tue of judgment of the circuit court
of Jefferson county Alabama, rendered
on November II, 1912, in the above
entitled cause, you and each of you
are hereby prohibited from setting
aside or in any manner interfering
with the Judgment of the board of
revenue of Jefferson county, Alabama,
fixing the value of the property as
sessed by the petitioner in this cause,
ard are also prohibited from inter-
fering with or changing the present
assessment of said property as now
fixed and ascertained by said board Of
revenue, and are also prohibited from
setting aside and holding for naught
the assessment of said property as as
sessed by the tax assessor of Jeffer-
on county, Alabama, and from in any
manner interfering with the assessed
value thereof. and also prohibited from
further proceeding in any matter
whatsoever concerning the valuation
of said property in accordance with the
notice issued by you, and you are fur.
Their prohibited from further action
looking to any change of the assess-
nient of said property and of any
change in the valuation thereof as
shown by the Assessment and valua-
ton fixed by the said board of rev.
enue of said county of Jefferson.
witness my hand this the 18th day
Of November, 1912.
wv. J. WALDROP,
Clerk Circuit Court"
"To any sheriff CT the state of Ala
hama:
you are hereby commanded to serve
the above writ of prohibition on the
state tax commi ssion of Alabama j.
Lee Long, chairman; A. A. Evans, and
J. b. Powell, associate members of said
commission, instanter, and make due
return thereof.
witness my hand this the 18th day
of November. 1912,
"W. j. WALDROP.
CLERK City Court
At a meeting of the state tax CON-
mission last night in the offices of
Stallings & Drennen in the First Ma
tienal bank building it was decided
TO appeal the decision of Judge Grow
TO the supreme court. In speaking oil
the meeting last night j. Lee Long
said:
zone the lawyers thought that the
decree was in srror while the other
thought that it was void. We will
appeal Judge Crows decision to the
state supreme court and as that body
is now in session | expect that ver-
dict viii be rendered within the mex,
10 days.
There is no question about rever-
sion; in fact, that was the opinion ~
ali the lawyers who discussed it,
Among those who attended the meet
ing last night Were the members OF
the state tax commission Frank s
White & Son and Stallinqs q Dren-