Elyton Land Co. v. Mayor of Birmingham
Supreme Court of Alabama
Appeal from the City Court of Birmingham. Tried before the Hon. H. A. Sharpe. This action was brought by the appellant, a private corporation, against the municipal authorities of the city of Birmingham, to recover taxes which plaintiff had paid under protest, as levied by the defendant for and during the year 1887; and was commenced on. the 15th October, 1888. Defects of form in the pleadings were waived by the parties, and the case was submitted to the decision of the…
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Appeal from the City Court of Birmingham. Tried before the Hon. H. A. Sharpe. This action was brought by the appellant, a private corporation, against the municipal authorities of the city of Birmingham, to recover taxes which plaintiff had paid under protest, as levied by the defendant for and during the year 1887; and was commenced on. the 15th October, 1888. Defects of form in the pleadings were waived by the parties, and the case was submitted to the decision of the court without a jury, on the agreed facts. The court rendered judgment for the defendant, and its judgment is here assigned…
1Opinion of the CourtClopton, J.
Section 20 of the charter of the city of Birmingham, after conferring power on the Mayor and Aldermen to assess, levy and collect taxes on all property in the city for each year, not exceeding one half of one per centum on the value thereof, and providing that the assessments are to be made by the clerk of the city, from the State and county assessment books as assessed for State taxes the preceding year, further provides: “That if there was any property in the city on the first day of January of the then current year, which was not in the city on the first day of January of the preceding…
2Cases cited3 opinions
- Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1877
- First Presbyterian Church v. City of Fort WayneIndiana Supreme Court · 1871
- Va. & Tenn. R. R. v. Washington CountySupreme Court of Virginia · 1878
3Cited by7 opinions
- Carroll v. Williams, County TreasurerTexas Supreme Court · 1918
- Phœnix Assurance Co. v. Fire DepartmentSupreme Court of Alabama · 1897
- State v. Southern Railway Co.Supreme Court of Alabama · 1896
- Perry v. Town of SamsonDistrict Court, M.D. Alabama · 1926
- City of Bessemer v. Tennessee Coal, Iron & RailroadSupreme Court of Alabama · 1901
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