Dauphin & LaFayette Streets Railway Co. v. Kennerly
Supreme Court of Alabama
Appeal from the Circuit Court of Mobile. Tried before the lion. Wm. E. Clarice. This action was brought by the appellant, a domestic corporation, against Lewis ÍÍ.
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Appeal from the Circuit Court of Mobile. Tried before the lion. Wm. E. Clarice. This action was brought by the appellant, a domestic corporation, against Lewis ÍÍ. Kennerly, “ as tax-collector under special act of the General Assembly of Alabama approved December 8th, 1880. entitled ‘An act for the adjustment and settlement of the debts of the city of Mobile;’” and was commenced on the 8th February, 1882. The complaint contained a special count for money had and received, claiming §168.78, which was alleged to have been wrongfully and illegally exacted and collected by defendant under color…
1Opinion of the CourtBbiokell, C. J.
— There are several questions to which the argument of counsel has been directed, we do not deem it necessary or proper now to consider. The first is, whether the fourth section of the act of the General Assembly approved February 4th, 1860, entitled “An act to enable the corporate authorities of the city of Mobile to grant the privilege of constructing railroads within' the corporate limits of said city” (Pamph. Acts 1859-60, p. 262), imposing a specific tax upon the gross earnings of such railways, “ in lieu and in full of all taxes and impositions of any nature, in favor of said city, upon…
2Cases cited6 opinions
- Wayman v. SouthardSupreme Court of the United States · 1825
- Rector, &C., of Christ Church, Phila. v. Cty. of Phila.Supreme Court of the United States · 1861
- Bailey v. MagwireSupreme Court of the United States · 1875
- Rawls v. Doe ex dem. KennedySupreme Court of Alabama · 1853
- Stein v. Mayor of MobileSupreme Court of Alabama · 1850
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- Garlington v. City of BirminghamAlabama Court of Appeals · 1929
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