Swann & Billups v. State
Supreme Court of Alabama
Certiorari to County Commissioners, in matter of Assessment of Taxes on Pailroad Lands. • Appeal from the Circuit Court of DeKalb. Tried before the lion. Leroy F. Box.
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Certiorari to County Commissioners, in matter of Assessment of Taxes on Pailroad Lands. • Appeal from the Circuit Court of DeKalb. Tried before the lion. Leroy F. Box. In the matter of the petition of John Swann and John A. Billups, as trustees, addressed to the Court of County Commissioners, asking that an assessment of taxes made by the county assessor of DeKalb, upon and against certain lands held by the petitioners as trustees under the provisions of the “ Debt Settlement Act,” for State and county taxes due for the year 1884, be vacated and set aside, as being illegal and unauthorized.…
1Opinion of the CourtStone, C. J.
Certain lands in DeKalb and other counties were granted to the State of Alabama, to aid in the construction of railroads, under the act of Congress making provision therefor. The right and title to these lands had become vested in the State, under proceedings not necessary to be here described. Hnder the act of the legislature, known as the “ Debt Settlement Act,” approved Februaiy 23d, 1876 — Sess. Acts, 130 — provision was made for disposing of these lands to, and 'for the benefit of the railroads, to whose construction they had been dedicated. The title of the appellants was acquired under…
2Cases cited7 opinions
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- United States v. HodsonSupreme Court of the United States · 1870
- Memphis Gas Light Co. v. Taxing DistrictSupreme Court of the United States · 1883
- Sayre v. Elyton Land Co.Supreme Court of Alabama · 1882
- Cornwall v. ToddSupreme Court of Connecticut · 1871
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3Cited by14 opinions
- United States v. AlabamaSupreme Court of the United States · 1941
- State v. Alabama Educational FoundationSupreme Court of Alabama · 1935
- In Re Opinions of the JusticesSupreme Court of Alabama · 1937
- Kuhl v. LongSupreme Court of Alabama · 1893
- National Hats Co. v. BonetSupreme Court of Puerto Rico · 1945
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