The Birmingham age-herald., 1921-06-01
COURT OF APPEALS ACTS ON FRANCHISE
 TAX ASSESSMENT
Hand Down Decision in Case of State vs. Crane Com pany from Jefferson
 County Circuit Court

Montgomery, Ala, May 31.-(Speciall Franchise tax assessments made by the probate judges Of Alabama under the revenue act of 1915, which gave them judicial duties to perform In placing assessments cannot be set aside by the state unless appeals were taken within the time prescribed by law, under a decision of the court O. appeals Tuesday in the case of the State of Alabama ex rel HarweE G. Davis, attorney-general, versus Crane Company from the Jefferson circuit court
 The state sought to set aside the franchise tax assessment of this com pany for the years between 1912 and 1919. contending that all capital em- ployed in Alabama was not submitted at the time the assessment was made. The court of appeals in an opinion written by Judge Sanford, held that the state may set aside the assessment for the years 1912 to 1914. because the revenue act of 1911 did not give the probate judge judicial functions, but made him merely a ministerial of ficer in collecting the tax after the assessment had been made and that as made against the company the fact that the probate judge gave his re- ceipt for the amount rendered by the company did not establish the validity of the assessment.
 But in considering the tax from 1915 to 1919, the court held that the proba te judge acted as a judicial officer and set the assessment after thorough in- quiry and that no change could be made in his assessment after the period for appeal had expired
 Passes on Convict Case
 In another interesting case the court held that convict cannot be taken from the penitentiary to testify in any civil case. but his evidence must be obtained by deposition made in prison. John Brown, convict sought to force William F. Feagin, warden general, and the Montevallo Mining company, which operates the Aldrich mine. to take him to Jefferson county to sestf- " In case in which he was inter- ested. The appellate court held that the law provides only for the trans Ter or convtcts as witnesses in crimi- nal cases and that even the state itself would have no right to transfer A convict as witness in a civil case, Ah WHiCH IL was interested.
 Henry Brewer, of Jefferson county. who appealed to the appellate court rom decision of the Jefferson cir cult court denying him bail in a case In which he was charged with a felony, was defeated in decision of the court. which held that it could not even con sioer the appeal because the trans cr1pt does not show any formal ap- peaI was ever taken and does show that the bill of exceptions does not in clude substantially all of the evidence submitted in the case.
 Decisions of Court.
 Decisions of the court of appeals o1 Alabama, Tuesday, follow:
 On Rehearing-Eddie McReynolds vs state, Wilcox circuit court; applica. ton granted. Opinion withdrawn. Re versed and remanded. Robert Ewins vs. state, Morgan county court: ap. pllcatfon granted. Affirmance SC, aside. Reversed and remanded Vel. peau Moore vs. state, Tallapoosa cir cult court; application overruled. State ex rel, etc, vs. Charlie Margo, Jer. ferson circuit court; application over. ruled. Hosea Austin vs. state, Hous.