The Birmingham age-herald., 1921-02-01
WOULD COMPEL THE
 I. [. |. COMPANY ID. SHOW ITS RECORDS
Is Cited to Appear In Court February 12 By JU,sye Evans on Plea of the GAate Tax
 Commission

Seeking to comp.i the Tennessee
 Coal Iron and Rsalroad company. George Gordon Cr4. rord, president, and F. B. winslow and l.. T. Beecher, other officers, to permit an examina- l ton of the books and papers of the company on which to base an esti- mate of the tax assessments the com pany is required to pay the state, petition for a writ of mandamus was | filed in the circuit court yesterday by John s. Mooring, as chairman, and A. A. Evans and Thomas ". Sims, asso- oiate members of the state tax com mission of Alabama.
 The petitioners asked that the de- fendants be required to appear in court and show cause why they should not produce the books and records Of the company before the court for examina ton by the petitioners in their official capacity.
 Judge Richard V. Evans issued rule nisi against the defendants citing them to appear before him on February T., when the petition will be heard $30,0O0,OOO TO $50,000,000 It is alleged that the properties Of the company on October 1. 1919, had a gross value of from s30,00O,000 to $50,- 100000 and that the said corporation Is liable to taxation by the state of Alabama not only on the value of said physical properties, but is liable for franchise tax based on the actual amount of capital employed by it in the state, and on all stocks, goods, wares and merchandise, the assess ment to be on the average amount on hand during the preceding year, but the amount so assessed in no case to be less than the capital actually em- ployed in the business.
 The defendant Is further liable to pay tonnage taxes on coal and Iron mined by it for each preceding month, the petition sets out.
 The petitioner ayers that the books, documents and other records, showing | the capital invested by the corpora tion in it's property and plant and busi- nesses, in Jefferson county. together with it's resources and liabilities, the volume of it's business and the items. amounts and values of its properties, improvements, real estate and personal properties. plants, improvements, ma chinery, equipment and all the data of Iinforma tion necessary to be obtained in forming an intelligent, scientific and accurate knowledge of the values of said properties are in the office of the company in Birmingham. . It is al- legged by the petitioner that it is im- practicable if not impossible acting directly or indirectly or through the various subagencies under it's jurisdic- tion to ascertain and fix the market value for purposes of tax assessments of equipment by mere inspection by experts Or otherwise If such valua- ton were practicable at all it would require many months, perhaps a year or more of continuous labor by highly qualified experts, to obtain the condi- aof of nJxr. ~l- sni. opinions and estimates of value could be properly made, according to the pe- l titioner
 SWORN LIST
 On January 2s. 1919, it is alleged that Mir. Crawford, as president of the corporation, filed with the tax assessor | of Jefferson county a sworn list of the properties of the company. On this list the Jefferson county board of tax | adjusters made provisional estimate of the value of it's property, but with
 out access to the books and records of
 the defendant company, according to | the petition.
 1 It is averred by the petitioners that
 the provisional assessment of valua- | ton of the respondents properties which was set aside by the petitioners
 was in their judgment too low, as not
 truly representing the mass value oi the entire plant of the company It is alleged that the officers of
 the company have refused to allow the
 petitioners to examine the books o1
 the company. although requests have
 been made for this privilege As s
 result of which the original provisiona
 assessment was set aside, it is pointed Iout
 The court is asked to issue a man.
 damus requiring the defendants ts
 bring the necessary books and record.
 in court and that an order be issued following their inspection by the peti
 tioners in their official capacity as ta,
 officials of the state in order that the,
 may determine the amount of taxe.
 owed by the defendant corporation t,
 the state.