Sayre v. Pollard
Supreme Court of Alabama
Certiorari to County Board of Revenue. Appeal from the City Court of Montgomery. Tried before the Hon. Tnos. M. Arrington. In the matter of the assessment of escaped taxes on money loaned, &c., made by C. T. Pollard, as tax-collector of said county, against Calvin L. Sayre.
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Certiorari to County Board of Revenue. Appeal from the City Court of Montgomery. Tried before the Hon. Tnos. M. Arrington. In the matter of the assessment of escaped taxes on money loaned, &c., made by C. T. Pollard, as tax-collector of said county, against Calvin L. Sayre. Sayre denied the authority of the tax-collector to make the assessment, and took an appeal to the Board of Revenue; and that body having sustained the regularity and legality of the assessment, he removed the proceedings, by certiorari, into the City Court. The City Court sustained and affirmed the decision of the Board of…
1Opinion of the Court
STONE, J. —
The foregoing opinion was delivered April 12th, 1883, after oral argument was heard on the question then presented. The only question discussed and considered on that hearing, was the proper construction of the second proviso to section 113 of the act “to provide for the assessment and collection of taxes,” &c. — Pamph. Acts 1882-3, p. 83. The construction then given to' that proviso led to a reversal of the ruling of the City Court, which was then announced. On that hearing, no question was raised as to the correct enrollment of the bill, as it passed the two houses of the General…
2Cited by7 opinions
- State ex rel. City of Cheyenne v. SwanWyoming Supreme Court · 1897
- State ex rel. McKinley v. MartinSupreme Court of Alabama · 1909
- Cheyney v. SmithArizona Supreme Court · 1890
- Knapp v. O'BRIENSupreme Court of Minnesota · 1970
- Cheyney v. SmithArizona Supreme Court · 1890
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