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6-6-455
Section 6-6-455 Proceedings when garnishee liable for delivery of personal property. If the
garnishee is liable for the delivery of personal property or for the payment of money which
may be discharged by the delivery of personal property, the value of the property must be
ascertained and a judgment entered against the garnishee that if he does not, by a day to
be fixed by the court which must be a day after the maturity of such contract, deliver such
property to the sheriff or other lawful officer, he must pay the value thereof or the sum
of money which was payable therein. Upon the return of the sheriff or such other officer that
such property was not delivered or the value thereof or such sum of money was not paid to
him as required by the judgment, execution must be issued for the ascertained value of such
property or for the sum of money payable therein, if the same is less than the amount of the
judgment against the defendant in the original action, or, if more or equal thereto,...
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6-6-77
Section 6-6-77 Sale of property levied on where perishable or expensive to keep. (a) If the
property levied on is perishable or if the expense of keeping is great, it must be sold by
order of the court, on motion of either party, and the proceeds of sale retained by the sheriff
to await the decision of the case, unless the court otherwise directs. (b) If the property
levied on is of so perishable a nature that it will deteriorate greatly in value or be destroyed
before the meeting of the court or if the charge of keeping it is very great, it is the duty
of the sheriff, if not replevied, to sell it at public auction, returning a statement of the
facts and the money to the court. (Code 1852, §§2528, 2529; Code 1867, §§2956, 2957; Code
1876, §§3281, 3282; Code 1886, §§2958, 2959; Code 1896, §§549, 550; Code 1907, §§2949,
2950; Code 1923, §§6197, 6198; Code 1940, T. 7, §§870, 871.)...
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11-51-4
Section 11-51-4 Submission of assessment rolls of certain cities to county commission; acceptance
and adoption thereof by county commission. In cities having over 15,000 inhabitants, if the
council or other governing body shall assess taxes upon property liable under the Constitution
and laws of this state for city taxes and furnish to the county commission an assessment roll
showing property and assessed value thereof prior to April 1 of each year, then the county
commission shall take such assessment and may adopt the same. (Acts 1909, No. 200, p. 197;
Code 1923, §2126; Acts 1931, No. 553, p. 650; Code 1940, T. 37, §672.)...
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11-81-32
Section 11-81-32 Issuance of duplicates for lost, mutilated or destroyed bonds. Whenever it
shall be made to appear to the governing body of any municipality or county by clear and satisfactory
evidence that any bond of said municipality or county bearing interest has been lost, destroyed
or mutilated so that the same is not held by any person as his property, then such municipality
or county shall issue a duplicate of such lost, destroyed or mutilated bond in like amount,
bearing like interest and executed and marked in like manner as the bond so proved to have
been lost, destroyed or mutilated. But the owner of such lost, destroyed or mutilated bond
shall first execute a penal bond in double the amount of the bond sought to be replaced together
with the amount of interest which has or might thereafter accrue thereon with some surety
company qualified to do business in the State of Alabama, to be approved by the governing
body of said municipality or county and payable to said...
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12-22-72
Section 12-22-72 Affirmation of stayed judgment - Generally. When a judgment or decree is entered
or rendered for money, whether debt or damages, and the same has been stayed on appeal by
the execution of bond, with surety, if the appellate court affirms the judgment of the court
below, it must also enter judgment against all or any of the obligors on the bond for the
amount of the affirmed judgment, and the costs of the appellate court; and, upon the appeal
of any judgment or decree entered or rendered for any amount of commissions, fees or compensation
fixed or determined by the trial court and taxed or allowed as costs, if the appellate court
affirms the judgment or decree of the court below and the payment thereof has been stayed
on such appeal, judgment shall be entered by the appellate court against all or any of the
obligors on the bond for the amount affirmed, and the costs of the appellate court; provided,
however, that if no supersedeas bond has been executed on such appeal,...
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26-2A-133
Section 26-2A-133 Original petition for appointment or protective order. (a) The person to
be protected or any person who is interested in the estate, affairs, or welfare of the person,
including a parent, child, guardian, custodian, or any person who would be adversely affected
by lack of effective management of the person's property and business affairs may petition
for the appointment of a conservator or for other appropriate protective order. (b) The petition
must set forth to the extent known the interest of the petitioner; the name, age, residence,
and address of the person to be protected; the names and addresses of all persons, known to
the petitioner, who must be given notice, a general statement of the person's property with
an estimate of the value thereof, including any compensation, insurance, pension, or allowance
to which the person is entitled; the reason why appointment of a conservator or other protective
order is necessary, and whether bond has been relieved. If the...
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31-2-29
Section 31-2-29 Wilful or malicious destruction, etc., of military property. Whoever shall
wilfully or maliciously destroy, injure, or deface any arms or articles of military property
belonging to the United States or the State of Alabama shall be deemed guilty of a misdemeanor,
and, upon conviction thereof, shall be fined not exceeding double the value of the property
so injured or defaced, or may be imprisoned in jail for not more than one year, either or
both. (Acts 1936, Ex. Sess., No. 143, p. 105; Code 1940, T. 35, §28; Acts 1973, No. 1038,
p. 1572, §29.)...
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40-18-6
Section 40-18-6 Gain or loss - Basis of property; adjusted basis. (a) Basis (unadjusted) of
property. The basis of property shall be the cost of the property with the following exceptions:
(1) INVENTORY VALUE. If the property should have been included in the last inventory, the
basis shall be the last inventory value thereof. (2) GIFT or TRANSFER IN TRUST. If the property
was acquired by gift or by a transfer in trust the basis shall be determined in accordance
with 26 U.S.C. § 1015. If property was acquired by gift or transfer in trust on or after
December 31, 1932 and prior to March 15, 1985, the basis shall be the fair and reasonable
market value of the property at the time of the acquisition. (3) PROPERTY TRANSMITTED AT DEATH.
If the property was acquired from a decedent, the taxpayer's basis in the property shall be
determined in accordance with 26 U.S.C. § 1014. (4) PROPERTY ACQUIRED UPON LIKE-KIND EXCHANGE.
If the property was acquired upon an exchange described in subsection...
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43-2-139
Section 43-2-139 Inventory as evidence. In an action against an executor or administrator,
in which the fact of his having administered the estate of his testator or intestate, or any
part thereof, comes in issue, and the inventory of the property of the deceased, filed by
him, is given in evidence, the effect of the same may be repelled by evidence: (1) That any
property has been omitted in such inventory, or was not returned therein at its full value,
or since the filing thereof has increased in value; or (2) That such property has perished,
or been lost without the fault of such executor or administrator, or that it has been fairly
sold, according to law, at a less price than the value so returned, or that, since the return
of the inventory, such property has deteriorated or decreased in value; and in such action
the defendant cannot be charged for anything in action specified in the inventory, unless
it appears that it was, or might have been, collected by the exercise of due...
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43-2-585
Section 43-2-585 Enforcement of payment or delivery. If the legacy is not payable in money,
the value thereof as ascertained under section 43-2-584 must be entered of record; and, if
the amount directed to be paid or the property directed to be delivered is not paid or delivered
within 60 days after such order, an execution may issue for such amount or the value of such
property against such executor or administrator and his sureties. (Code 1852, §1777; Code
1867, §2104; Code 1876, §2481; Code 1886, §2197; Code 1896, §265; Code 1907, §2741; Code
1923, §5980; Code 1940, T. 61, §340.)...
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