Board of Revenue v. City of Birmingham
Supreme Court of Alabama
Appeal from Circuit Court, Jefferson County ; Horace C. Wilkinson, Judge. The City of Birmingham filed petition for mandamus to be directed to the Board of Revenue of Jefferson County, seeking to require them to pay to the City its proportionate part of the road tax collected within the corporate limits of the City. From an order granting the writ, respondent appeals.
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Appeal from Circuit Court, Jefferson County ; Horace C. Wilkinson, Judge. The City of Birmingham filed petition for mandamus to be directed to the Board of Revenue of Jefferson County, seeking to require them to pay to the City its proportionate part of the road tax collected within the corporate limits of the City. From an order granting the writ, respondent appeals. The board was exercising legislative function, and in the exercise of this function had the same power and authority to amend its former resolution as has the Legislature. 9 Ala.' App. 201, 62 South. 466; 65 Ala. 391; 65 Ala.…
1Opinion of the Court
In this cause, upon appropriate pleading, the trial court awarded a peremptory writ of mandamus, commanding the board of revenue of Jefferson county to issue a warrant in favor of petitioner, the city of Birmingham, for the sum of $51,069.11, one-half of so much of the road tax levied under the act of February 17, 1885 (Acts 1884-85, p. 709), as was collected from property located within the city for the year 1919. Acts Sp. Sess. 1909, p. 304. The board of revenue has appealed.
The act of 1885, supra, provided for the levy of "a special tax of one-tenth of one per cent. on the value of all…
Also in this document: Concurrence.
2Cases cited4 opinions
- Board of Revenue of Jefferson Co. v. State ex rel. City of BirminghamSupreme Court of Alabama · 1910
- Minchener v. CarrollSupreme Court of Alabama · 1902
- Commissioners Court Tuscaloosa Co. v. State ex rel. City of TuscaloosaSupreme Court of Alabama · 1913
- Commissioners Court of Calhoun Co. v. City of AnnistonSupreme Court of Alabama · 1912
3Cited by7 opinions
- State Docks Commission v. State Ex Rel. CummingsSupreme Court of Alabama · 1933
- Jefferson County v. City of BirminghamSupreme Court of Alabama · 1946
- Jefferson County v. City of BirminghamSupreme Court of Alabama · 1948
- Young v. ClaytonSupreme Court of Arkansas · 1954
- Jefferson County v. City of BirminghamSupreme Court of Alabama · 1930
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