Legal Opinion

Stevens v. Hawkins

Supreme Court of Alabama

Decided January 16, 1919No. 6 Div. 858PublishedCited by 1 opinion

Appeal from Circuit Court, Jefferson County ; Hugh A. Locke, Judge. Action between Frank Stevens, as Treasurer, etc., and James F. Hawkins, as Tax Collector, etc. Decree for the latter, and the former appeals.

1Opinion of the CourtThomas, J.

The question for decision is ■whether the tax assessor is entitled to commissions on the “three-mill school tax fund” collected in Jefferson county.-

The constitutional amendment was adopted at the general election in November, 1916, pursuant to the act of March 17,1915, and the Enabling Act of September 10, 1915 (Gen. Acts 1915, pp. 107, 360). By the former is provided the power of the several counties of the state (so declaring, as was provided by the amendment) “to levy and collect a special county tax not exceeding thirty cents on each one hundred dollars worth, of taxable property in such…

2Cases cited5 opinions

  1. Mobile County v. WilliamsSupreme Court of Alabama · 1913
  2. Osborn v. HenrySupreme Court of Alabama · 1917
  3. Torbert v. Hale CountySupreme Court of Alabama · 1901
  4. Shaver v. RobinsonSupreme Court of Alabama · 1877
  5. Davis v. CurtisSupreme Court of Alabama · 1915

3Cited by1 opinion

  1. Weakley v. HenrySupreme Court of Alabama · 1920

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