Citizens Mutual Insurance v. Lott
Supreme Court of Alabama
Appeal from Circuit Court of Mobile. Tried before Hon. John Elliott. This was an action of detinue brought by the Citizens Mutual Insurance Company of Mobile, the appellant, against E. B. Lott, the appellee, to recover certain personal property seized by the appellee, as tax collector of Mobile county, to enforce the collection of certain taxes which the appellant claimed had been illegally assessed against it, and for which taxes it denied any liability.
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Appeal from Circuit Court of Mobile. Tried before Hon. John Elliott. This was an action of detinue brought by the Citizens Mutual Insurance Company of Mobile, the appellant, against E. B. Lott, the appellee, to recover certain personal property seized by the appellee, as tax collector of Mobile county, to enforce the collection of certain taxes which the appellant claimed had been illegally assessed against it, and for which taxes it denied any liability. The case was tried on an agreed state of facts, as follows: “Prior to and during the years 1868 and 1869, the plaintiff was, and still is,…
1Opinion of the CourtPeters, J.
This is a controversy between the Citizens Insurance Company of Mobile and the tax collector of the county of Mobile. The cause c unes to this court from the judgment of the circuit court for the county of Mobile, upon an agreed state of facts. The case thus made involves a construction of several sections )f the revenue law approved on December 31, 1868, which will be more fully stated below. In such a case, this court is confined solely to»a consideration of the law applicable to the facts thus agreed on by the parties. — Bott v. McCoy et al., 20 Ala. 578.
The revenue law above referred to…
2Cases cited9 opinions
- CARPENTER v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1855
- Gould v. HayesSupreme Court of Alabama · 1851
- Stein v. Mayor of MobileSupreme Court of Alabama · 1850
- Bott v. McCoySupreme Court of Alabama · 1852
- Hoffman v. HoffmanSupreme Court of Alabama · 1855
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United Pacific Insurance v. BakesIdaho Supreme Court · 1937
- Department of Industrial Relations v. West Boylston Mfg. Co.Supreme Court of Alabama · 1949
- Jefferson Std. Life Ins. Co. v. King, Ins. Com.Supreme Court of South Carolina · 1932
- McClure v. StateAlabama Court of Appeals · 1920
- Department of Ind. Rel. v. West Boylston Mfg. Co.Supreme Court of Alabama · 1949