Board of Revenue of Jefferson Co. v. State ex rel. City of Birmingham
Supreme Court of Alabama
Mandamus. Appeal from Jefferson Circuit Court. Heard before Hon. A. O. Lane. Mandamus by the State of Alabama on the relation of the City of Birmingham against the Board of Revenue of Jefferson county. From an order granting the writ the Board of Revenue appeals.
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Mandamus. Appeal from Jefferson Circuit Court. Heard before Hon. A. O. Lane. Mandamus by the State of Alabama on the relation of the City of Birmingham against the Board of Revenue of Jefferson county. From an order granting the writ the Board of Revenue appeals. The petition alleges that the City of Birmingham is a municipal corporation under and by virtue of the laws of the state of Alabama regularly organized during the month of August, 1907, under the Municipal Code Act enacted during that year. The respondents are the Board of Revenue of Jefferson county regularly elected and of legal…
1Opinion of the CourtMcCLELLAN, J.
The following act, omitting its caption, was approved August 26, 1909 (Acts Sp. Sess. 1909, pp. 303, 304) :
*143“Section 1. That the maintenance of streets of municipalities in the state of Alabama is hereby, for the purpose of this act, declared to be a county matter.
“Sec. 2. That courts of county commissioners and boards of revenue, where there is levied a road tax, general or special, or where by the tax levy a portion of the tax is levied for or devoted to the purpose of constructing, repairing or maintaining roads or highways of any description, in the connty, shall pay over each year to each…
2Cases cited7 opinions
- Jeffersonian Publishing Co. v. HilliardSupreme Court of Alabama · 1894
- McCain v. StateSupreme Court of Alabama · 1878
- Hays v. AhlrichsSupreme Court of Alabama · 1896
- State ex rel. City of Birmingham v. MillerSupreme Court of Alabama · 1909
- Southern Ry. Co. v. Cherokee CountySupreme Court of Alabama · 1905
2 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Alabama State Bridge Corporation v. SmithSupreme Court of Alabama · 1928
- State ex rel. City of Mobile v. Board of R. & R. Com.Supreme Court of Alabama · 1913
- McKinney v. BarkerCourt of Appeals of Kentucky · 1918
- Jefferson County v. BusbySupreme Court of Alabama · 1933
- Ex Parte GaunttSupreme Court of Alabama · 1996
30 more not listed; retrieve them via the Exa API.