Boyd v. Selma
Supreme Court of Alabama
Appeal from tbe Chancery Court of Dallas. Heard before the Hon. W. H. Tayloe. The averments and prayer of the bill in this case are sufficiently stated in the opinion. The defendant demurred to the bill upon the following, among other grounds : (1.) “The bill does not show that said Selma had' no lawful authority and power to levy and assess, as alleged, the tax complained of, or any part thereof, and to collect the same by due process of law.”
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Appeal from tbe Chancery Court of Dallas. Heard before the Hon. W. H. Tayloe. The averments and prayer of the bill in this case are sufficiently stated in the opinion. The defendant demurred to the bill upon the following, among other grounds : (1.) “The bill does not show that said Selma had' no lawful authority and power to levy and assess, as alleged, the tax complained of, or any part thereof, and to collect the same by due process of law.” (2.) “The bill does not show that the tax, or any part thereof, levied and assessed against the complainant, as alleged, is an illegal tax.” (8.)…
1Opinion of the Court
THORINGTON, .J.
Appellant filed his bill of complaint in the Chancery Court of Dallas county, averring the following facts:
Appellee, “Selma,” is a municipality incorporated under the laws of this State by that name, and among other powers conferred on it by its charter is the following: “That the mayor and councilmen of said Sehna shall have the^ power to levy taxes on real and personal property, capital ^ employed in any business carried on in said city,” &c., &c. Since 1874 the said city has had an ordinance in operation and effect authorizing and providing for the taxation of “alh^ moneys…
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