The Birmingham age-herald., 1921-04-13
COURT ID DECIDE.
 WHETHER COMPANY
 BOOKS ARE PUBLIC
Tax Commission Would Enter Private Offices and Investi- gate Records to Learn the
 Amount for Assessment
By FRED H. GORMLEY Montgomery Bureau, The Age-HeraId 22I-2 First National Bank Building

Montgomry, April 12.-(SpeciaL)- The case from Jefferson county in- yolving the right of the state tax com mission to enter a business establish ment and examine it's books with the view of fixing the assessment for taxes will be submitted to the supreme court for final decision Wednesday. The contest was brought by the state against the Tennessee Coal, Iron and Railroad company as test, which will govern other cases also. The state lost in the Jefferson circuit court, which held that the plan was not legal.
 Thousands of dollars are involved in the case. The state tax commits sion has set aside the assessments of a large number of large corporations in order that an examination might he made. If it should lose this case, it will have been deprived of the tax funds for many months and will be the corporations any way. The state has retained special counsel because of the importance of th@ issue.
 Calvin McMillan of Morgan county didn't like a judgment rendered against him by Eugene Ferris, justice of the peace in Morgan county, and he ad- ministered 8 castigation. According to the record in the case decided by the court of appeals Tuesday, McMillan was arrested for assault and battery and fined s25o. The court of appeals affirmed the case.
 m another case, the appellate court gave Andrew Jones of Franklin county a new trial on a charge of making liquor, and at the same time held that there must be more evidence than the mere fact that path led from a de- fendant's premises to still. The only evidence offered by the state was that a st1ll was found near Jones' premises and that path led to it. The de- fense offered evidence to show that other persons had trod the path, and the defendant denied that he knew the still was there. The court of appeals reversed the case and said the lower court should have given Jones the af- f1rmative charge.
 sam Roberson, convicted of making liquor in Marshall county. was also given another trial because he was not permitted to show the cause for his standing before the still and per- mittlng the liquid to drip slowly into a half pint bottle he held in his hands at that very inconvenient moment when state agents arrived. Roberson contended that he went to the still to obtain little liquor for a sick rela- tive and that he had nothing whatever to do with the plant. Other witnesses present when the raid was made also gave the same testimony
 OTHER DECISIONS
 The appeal case of The Birmingham Age-Herald against George Huddleston from Blount circuit court will be called tomorrow. HuddIeston originally sued to recover for allegel libel.
 The decisions of the court of appeals on Tuesday follow: Es8E Bracken, P. J.-J. B. Helm vs. Dee Griffith. Jefferson circuit court; re- versed and remanded under authority ex parte Dee Griffith, Sup. Ct Ms. Sam RobersonN vs. state, Marshall circuit court; revsersed and remanded. Ala bama Great Southern Railroad company