Smith v. Court of County Commissioners
Supreme Court of Alabama
Appeal from the Circuit Court of Marshall. Tried before the Hon. J. A. Bilbb.0. On July 20, 1897, appellant, a resident citizen of Marshall county, made return to the tax assessor of said county of a list of all his property subject to taxation for the year 1897. Among the items of property thus returned was a wagon. Upon this return, the assessor entered upon his book of assessments, *an assessment against appellant of his taxes for said year.
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Appeal from the Circuit Court of Marshall. Tried before the Hon. J. A. Bilbb.0. On July 20, 1897, appellant, a resident citizen of Marshall county, made return to the tax assessor of said county of a list of all his property subject to taxation for the year 1897. Among the items of property thus returned was a wagon. Upon this return, the assessor entered upon his book of assessments, *an assessment against appellant of his taxes for said year. Among the taxes so assessed was a special tax of one dollar on said wagon, the assessor claiming authority to make the same under section 3 of an act…
1Opinion of the CourtHead, J.
Section 1, Art. XI of the constitution reads as follows : ‘ ‘All taxes levied on property in this State shall be assessed in exact proportion to the value of such property; Provided, however, the General Assembly may levy a poll-tax, not to exceed one dollar and fifty cents on each poll, which shall be applied„exclusively in aid of the public school fund in the county so paying the same.”
Section 3 of the act, “For the improvement of roads and bridges in Marshall county, Alabama,” (Acts, 1896-97, p. 1228), reads as follows : “There is hereby levied a special tax for the benefit of the public…
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