Town of New Decatur v. Nelson
Supreme Court of Alabama
Appeal from the Chancery Court of Morgan. Heard before the Hon. Thomas Cobbs. The bill in this cause was filed by .the appellee, J. M. Nelson, against the Town of New Decatur ; and prayed to have the 'said respondent perpetually enjoined from selling the lands of the complainant for the payment of certain taxes, which were assessed, as alleged in the bill, without authority of law.
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Appeal from the Chancery Court of Morgan. Heard before the Hon. Thomas Cobbs. The bill in this cause was filed by .the appellee, J. M. Nelson, against the Town of New Decatur ; and prayed to have the 'said respondent perpetually enjoined from selling the lands of the complainant for the payment of certain taxes, which were assessed, as alleged in the bill, without authority of law. The respondent demurred to the bill and moved todismiss the same for the want of equity, and also moved to dissolve the temporary injunction,, which had been previously issued. Upon the hearing of the cause upon…
1Per curiam
It is certainly the general rule that the collection of taxes will not be arrested by injunction. It has its reason in public policy, which can not lend its sanction to any remedial proceeding which might clog the machinery of civil administration. In addition to illegality, or irregularity in the imposition of the taxes, or in the process of the collection, to borrow the language of Mr. High, “there must be some special circumstances attending the threatened injury to distinguish it from a mere trespass, and thus to bring the case within some recoguized head of equity jurisprudence ;…
2Cases cited5 opinions
- Alabama Gold Life Insurance v. LottSupreme Court of Alabama · 1875
- Mayor of Mobile v. BaldwinSupreme Court of Alabama · 1876
- National Commercial Bank v. Mayor of MobileSupreme Court of Alabama · 1878
- City Council v. SayreSupreme Court of Alabama · 1880
- Elyton Land Co. v. AyresSupreme Court of Alabama · 1878
3Cited by6 opinions
- Allred v. DunnSupreme Court of Alabama · 1922
- Oates v. WhiteheadSupreme Court of Alabama · 1911
- Adams v. Southern Railway Co.Supreme Court of Alabama · 1912
- City of Ensley v. McWilliamsSupreme Court of Alabama · 1906
- In re Apportionment of Indebtedness between Fremont & Big Horn CountiesWyoming Supreme Court · 1898
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