Legal Opinion
First Nat. Bank of Scottsboro v. Jackson County
Supreme Court of Alabama
Decided November 2, 1933No. 8 Div. 509PublishedCited by 17 opinions
1Opinion of the Court
GARDNER, Justice.
The suit is for a recovery of taxes claimed to have been paid under mistake of law or fact, and is rested upon sections 3144, 3145, Code 1923, and section 3146, as amended by Laws 1931, p. 811.
It is contemplated, of course, that the action should be against the “proper parties or their successors,” to use the language of the statute, and pleas 2 and 3 are to the effect that as to the special school taxes therein referred to, the suit against the county will not lie. A reference to the law concerning these special school taxes (Alabama School Code 1927, §§ 253 to 292,…
2Cases cited15 opinions
- Beers Ex Rel. Platenius v. ArkansasSupreme Court of the United States · 1858
- First Nat. Bank of Shreveport v. Louisiana Tax Comm'nSupreme Court of the United States · 1933
- Alabama v. United StatesSupreme Court of the United States · 1931
- Ex parte StateSupreme Court of Alabama · 1875
- Raisler v. Mayor of AthensSupreme Court of Alabama · 1880
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Dunn Const. Co. v. State Board of AdjustmentSupreme Court of Alabama · 1937
- Cofer v. EnsorSupreme Court of Alabama · 1985
- Laney v. Jefferson CountySupreme Court of Alabama · 1947
- John E. Ballenger Const. Co. v. State Board of AdjustmentSupreme Court of Alabama · 1937
- International Union of Operating Engineers, Local Union No. 321 v. Water Works BoardSupreme Court of Alabama · 1964
12 more not listed; retrieve them via the Exa API.