Carroll v. Mayor of Tuskaloosa
Supreme Court of Alabama
Error to the Circuit Court of Tuskaloosa. The mayor of the city of Tuskaloosa, issued an execution against the plaintiffs in error, directed to the marshal of the city, commanding him to make the sum of $104 22, the amount due by them on goods sold at auction, and commission, in that city, as given in by them or their agent, on oath, for the year next preceding the 1st March, 1845, to the city of Tuskaloosa.
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Error to the Circuit Court of Tuskaloosa. The mayor of the city of Tuskaloosa, issued an execution against the plaintiffs in error, directed to the marshal of the city, commanding him to make the sum of $104 22, the amount due by them on goods sold at auction, and commission, in that city, as given in by them or their agent, on oath, for the year next preceding the 1st March, 1845, to the city of Tuskaloosa. This execution was superseded on the petition of the plaintiffs in error, all edging that the tax assessed against them, was illegal, and a certiorari was awarded to the mayor. Upon the…
1Opinion of the CourtOrmond, J.
By the act incorporating the city of Tus-kaloosa, power was given to the corporation to levy and collect a tax on real estate, not exceeding twenty-five cents on the one hundred dollars worth, where the lots are improved, and not exceeding one dollar on the hundred dollars worth, where the lots are unimproved ; fifty cents on the one hundred dollars worth of personal property kept within the city, and a poll tax not exceeding the State poll tax.
By an amendment of the charter, power was given to the city “ to levy and collect taxes upon auctioneers, transient dealers, and pedlars.”
The…
2Cited by5 opinions
- Ex parte City Council of MontgomerySupreme Court of Alabama · 1879
- City Council v. ShoemakerSupreme Court of Alabama · 1874
- State ex rel. Burnett v. Town Council of CahabaSupreme Court of Alabama · 1857
- Welch v. Mayor of MarionSupreme Court of Alabama · 1872
- District of Columbia v. BurgdorfCourt of Appeals for the D.C. Circuit · 1895