Norwood v. Goldsmith
Supreme Court of Alabama
Appeal from Lowndes Circuit Court. Heard before Hon. J. C. Richardson. The board of revenue of Lowndes county audited a claim for taxes illegally paid and directed the probate judge to issue a warrant for the same to Joseph Morgan. The probate judge issued the warrant, and on presentation to the county treasurer, Robert L. Goldsmith, he declined to pay it. Norwood then moved for a summary judgment against the treasurer and his official bond because of such failure.
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Appeal from Lowndes Circuit Court. Heard before Hon. J. C. Richardson. The board of revenue of Lowndes county audited a claim for taxes illegally paid and directed the probate judge to issue a warrant for the same to Joseph Morgan. The probate judge issued the warrant, and on presentation to the county treasurer, Robert L. Goldsmith, he declined to pay it. Norwood then moved for a summary judgment against the treasurer and his official bond because of such failure. From a judgment denying the motion, Norwood appeals. A county warrant is prima facie evidence of liability, and the burden of…
1Opinion of the CourtMayfield, J.
Appellant is a taxpayer, and appellee Goldsmith is county treasurer of Lowndes county. The other appellees are the sureties on the official bond of Goldsmith. The legislature, by a local act for Lowndes county, approved Aug. 2, 1907 (Loc. Acts, p. 684), levied a special annual tax of our-fourth of 1 per centum upon all the property in the county subject to taxation; and provided that the tax so levied should be assessed and collected as were other county taxes, and further provided that the tax collector of that county should collect the tax so levied for the year 1907, though the tax had not…
2Cases cited9 opinions
- Norton v. Shelby CountySupreme Court of the United States · 1886
- Coffey v. Norwood & NorwoodSupreme Court of Alabama · 1886
- Marshall County v. Jackson CountySupreme Court of Alabama · 1860
- State ex rel. Norwood v. GoldsmithSupreme Court of Alabama · 1909
- Darrington v. StateSupreme Court of Alabama · 1909
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re Opinions of the JusticesSupreme Court of Alabama · 1923
- Thorn v. Jefferson CountySupreme Court of Alabama · 1979
- Clark v. WhitfieldSupreme Court of Alabama · 1925
- Dunn v. DeanSupreme Court of Alabama · 1916
- Hall v. UnderwoodSupreme Court of Alabama · 1953
17 more not listed; retrieve them via the Exa API.