Jefferson County Savings Bank v. Hewitt
Supreme Court of Alabama
Appeal from the City Court of Birmingham. Tried before the Hon. H. A. Sharpe. This action was brought oil March 28, 1896, by the appellant, the Jefferson County Savings Bank, against the appellee, Robert G. Hewitt, who was, at the time, tax collector of Jefferson county. The complaint contained two counts.
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Appeal from the City Court of Birmingham. Tried before the Hon. H. A. Sharpe. This action was brought oil March 28, 1896, by the appellant, the Jefferson County Savings Bank, against the appellee, Robert G. Hewitt, who was, at the time, tax collector of Jefferson county. The complaint contained two counts. The first count was as follows: .“The said plaintiff claims of the defendant the sum of $1,022.27, for money had and received by the defendant, on, towit, the 1st day of March, 1896 ; and plaintiff says that said sum of money was received by the said defendant, who was, at and before the…
1Opinion of the CourtColeman, J.
The plaintiff, the appellant, sued to recover back certain money alleged to have been paid to the defendant as tax collector, under duress, to prevent the sale and sacrifice of property which had been levied upon by the defendant as tax collector. The case made by the abstract presents the legality of the assessment of the real estate of the plaintiff. It is contended by appellant, first, that the assessment was not made accord*551ing to a proper construction of the statute ; and second, that if the statute authorized the assessment, it is unconstitutional and void. The second count of the…
2Cases cited2 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Maguire v. Board of Revenue & Road Commissioners of Mobile CountySupreme Court of Alabama · 1882
3Cited by3 opinions
- In re Feliciana Bank & Trust Co.Supreme Court of Louisiana · 1918
- Pratt v. StateAlabama Court of Appeals · 1932
- Phelps v. Union Bank & Trust Co.Supreme Court of Alabama · 1932