Greil Bros. v. City of Montgomery
Supreme Court of Alabama
Appeal from Montgomery City Court. Heard before Hon. Gaston Gunter. Bill by tbe City of Montgomery against the Greil Bros. Company to declare a lien npon the capital stock of said company and sell the same for payment of taxes due the said city. From a decree overruling demurrers to the bill, respondent appeals.
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Appeal from Montgomery City Court. Heard before Hon. Gaston Gunter. Bill by tbe City of Montgomery against the Greil Bros. Company to declare a lien npon the capital stock of said company and sell the same for payment of taxes due the said city. From a decree overruling demurrers to the bill, respondent appeals. The case made by the bill is that the corporation has capital stock, of the par value of $100,000, divided into shares of $100 each; that the real and personal property owned by the company and subject to taxation amounted to $52,225, which, being deducted from the capital stock,…
1Opinion of the CourtMayfield, J.
This is a bill, by a municipal corporation, to enforce a lien for municipal taxes accruing for the year 1906. It is an initial suit in equity, to collect such taxes by an enforcement of the lien given by statute for such taxes. For this purpose the bill seeks a sale of the capital stock of the appellant corporation. The sole equity upon which the bill rests is to enforce such lien by a sale of such stock.
Complainant insists, and the trial court held, that a court of equity has original and inherent jurisdiction to enforce all liens, and that it will proceed to do so, on a *294bill filed for that…
2Cases cited32 opinions
- Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1877
- Inhabitants of Worcester County v. Mayor of WorcesterMassachusetts Supreme Judicial Court · 1874
- Westmoreland & Trousdale v. FosterSupreme Court of Alabama · 1877
- Knighton v. CurrySupreme Court of Alabama · 1878
- Chandler v. HannaSupreme Court of Alabama · 1882
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3Cited by30 opinions
- Gunter v. TownsendSupreme Court of Alabama · 1918
- Maryland Casualty Co. v. DupreeSupreme Court of Alabama · 1931
- Westervelt v. McCulloughCalifornia Court of Appeal · 1924
- Metropolitan Life Ins. Co. v. BramlettSupreme Court of Alabama · 1932
- Roberts v. LindseySupreme Court of Alabama · 1942
25 more not listed; retrieve them via the Exa API.