Legal Opinion

Minge v. Smith

Supreme Court of Alabama

Decided June 30, 1921No. 2 Div. 766PublishedCited by 15 opinions

Appeal from Circuit Court, Marengo County ; R. I. Jones, Judge. Suit by Bessie C. Minge against George M. Smith, as Tax Collector, of Marengo County. From a decree sustaining demurrers to the bill, complainant appeals.

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Appeal from Circuit Court, Marengo County ; R. I. Jones, Judge. Suit by Bessie C. Minge against George M. Smith, as Tax Collector, of Marengo County. From a decree sustaining demurrers to the bill, complainant appeals. Counsel insist, with citation of authority, that sections 75 and 82 of the Revenue Act, as well as sections 83, 84, 85, 86, and 88 of said Revenue Act, are violative of the Constitution, and therefore void; but, in view of the opinion, it' is not deemed necessary to here set them out. They also insist, with citation of authority, that injunction is the proper remedy; but they…

1Opinion of the CourtMiller, J.

Bessie C. Minge files this bill of complaint against George M. Smith as tax collector of Marengo county, Ala., to prevent him from collecting more than $73.62 taxes on her property. She assessed her property for the year 1920 at $3,990, which was 60 per cent, of its' market «value, and that the taxes thereon were $73.62, which was tendered to the tax collector. It was refused by him, and she deposits in court said sum of money. She avers that one Bl F. Pool is acting as tax adjuster of the county, and gave her notice through the mail that the provisional taxable value of her property was…

2Cases cited8 opinions

  1. Pepper v. HornSupreme Court of Alabama · 1916
  2. Oates v. WhiteheadSupreme Court of Alabama · 1911
  3. Adams v. Southern Railway Co.Supreme Court of Alabama · 1912
  4. Ex parte FechheimerSupreme Court of Alabama · 1893
  5. Tramp v. McDonnellSupreme Court of Alabama · 1895

3 more not listed; retrieve them via the Exa API.

3Cited by15 opinions

  1. Lewis v. MartinSupreme Court of Alabama · 1923
  2. Moor v. MoorSupreme Court of Alabama · 1924
  3. Exchange Distributing Co. v. OslinSupreme Court of Alabama · 1935
  4. Lee v. City of BirminghamSupreme Court of Alabama · 1930
  5. Owen v. MontgomerySupreme Court of Alabama · 1935

10 more not listed; retrieve them via the Exa API.

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