Legal Opinion

Perry County v. Selma, Marion & Memphis Railroad

Supreme Court of Alabama

Decided November 15, 1880PublishedCited by 20 opinions

Appeals from the Chancery Court of Perry. Heard before the Hon. Charles Turner. These eases, involving substantially tbe same facts and questions, were argued and decided together, both in the court below, and in this court.

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Appeals from the Chancery Court of Perry. Heard before the Hon. Charles Turner. These eases, involving substantially tbe same facts and questions, were argued and decided together, both in the court below, and in this court. They originated in petitions filed in the court below, in the names of Perry and Hale counties respectively, addressed to the chancellor, asking orders requiring A. M. Fowlkes, as receiver of the Selma, Marion, and Memphis Railroad Company, by appointment of said Chancery Court, in a cause therein still pending and undecided, to pay to said counties respectively, out of…

1Opinion of the CourtStone, J.

— There can be no question that the railroad, .appellee in these cases, is liable to the counties prosecuting these appeals, for county taxes for each of the years 1869 to 1875, inclusive, if proper steps have been taken to ascertain and fix the amount of the liability. This results necessarily from the unconstitutionality of the act approved February 9th, 1870 (Pamph. Acts, 87), which attempted to relieve railroads from all county taxes on their “ right of way, road-bed, side track, and main track,” and on their rolling-stock. Perry County v. Railroad Co., 58 Ala. 546 ; State Auditor v.…

2Cases cited4 opinions

  1. Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1877
  2. Thomason v. OdumSupreme Court of Alabama · 1857
  3. Thompson v. LeeSupreme Court of Alabama · 1857
  4. Townsend v. Jeffries' Adm'rSupreme Court of Alabama · 1854

3Cited by20 opinions

  1. State v. Mutual Life InsuranceIndiana Supreme Court · 1910
  2. Tallon v. Vindicator Consolidated Gold Mining Co.Supreme Court of Colorado · 1915
  3. People Ex Rel. State Board of Equalization v. HivelySupreme Court of Colorado · 1959
  4. Sisk v. CargileSupreme Court of Alabama · 1902
  5. Standard Oil Co. of Kentucky v. Limestone CountySupreme Court of Alabama · 1929

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