Adams v. Southern Ry.
Supreme Court of Alabama
Appeal from Marengo Circuit Court. Heard before Hon. John T. Lackland. Action by the Southern Bailway Company against Q. S. Adams, as Tax Collector of Marengo county, to recover money paid under protest as a special road tax for a road district in that county established under an Act passed October 10, 1908, as amended by Acts Aug. 13, 1907. Judgment for plaintiff and defendant appeals.
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Appeal from Marengo Circuit Court. Heard before Hon. John T. Lackland. Action by the Southern Bailway Company against Q. S. Adams, as Tax Collector of Marengo county, to recover money paid under protest as a special road tax for a road district in that county established under an Act passed October 10, 1908, as amended by Acts Aug. 13, 1907. Judgment for plaintiff and defendant appeals. The local law for Marengo county does not repeal this general law. —Secs. 33 and 6, of Local Law for Marengo county, Acts (Local) 1907, p. 69; 3 Brickell’s Digest, page 750, sec. 47; 5 May. Dig. p. 881 sec.…
1Opinion of the CourtMcCLELLAN, J.
But one of the several questions presented on this appeal is necessary to be considered, viz.: Does section 8 (Acts 1903, p. 414), in the particular that it assumed to authorize “road districts,” less in area than a county, to impose, consonant with the popular will therein taken, a tax on property in that district, of “not more than one-fourth of one per *385centum,” for the purpose of constructing, improving and maintaining the public roads and bridges in such district or districts,” offend section 215 of the Constitution of 1901, reading: “No county in this state shall be authorized to levy a…
2Cases cited10 opinions
- United States v. DicksonSupreme Court of the United States · 1841
- Askew v. Hale CountySupreme Court of Alabama · 1875
- State ex rel. Illinois Cent. R. v. Board of Levee Com'rsSupreme Court of Louisiana · 1902
- State ex rel. Meyer v. GreeneSupreme Court of Alabama · 1908
- Kennamer v. StateSupreme Court of Alabama · 1907
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3Cited by7 opinions
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- Ex Parte SmithSupreme Court of Alabama · 1924
- Jefferson County v. City of BirminghamSupreme Court of Alabama · 1948
- City of Gadsden v. American Nat. BankSupreme Court of Alabama · 1932
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