Legal Opinion

Treasurer of Mobile v. Huggins

Supreme Court of Alabama

Decided June 15, 1845PublishedCited by 2 opinions

Appeal from the County Court of Mobile. MotioN by H. Stickney, treasurer of Mobile county, against the defendant in error, sheriff, assessor, and collector of taxes for the year 1842, for five thousand three hundred and five dollars and twenty-eight cents, balance due by him for taxes collected that year. The Court rendered- judgment against him for two thousand one hundred and thirty-four dollars and thirty-three cents, from which the treasurer appealed to this Court.

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Appeal from the County Court of Mobile. MotioN by H. Stickney, treasurer of Mobile county, against the defendant in error, sheriff, assessor, and collector of taxes for the year 1842, for five thousand three hundred and five dollars and twenty-eight cents, balance due by him for taxes collected that year. The Court rendered- judgment against him for two thousand one hundred and thirty-four dollars and thirty-three cents, from which the treasurer appealed to this Court. From a bill of exceptions taken in the cause, it appears that the sheriff claimed allowances for insolvencies for the year…

1Opinion of the CourtOrmond, J.

The only question presented upon the record, is, whether the Judge of the County Court of Mobile had jurisdiction to pass upon the insolvencies, alleged to exist by the tax collector in Mobile county.

By the general law, as it has existed in this State for many years, a particular tribunal was created, for the ascertainment of the amount of insolvents, included in the general list, showing the gross amount of taxes, for which the tax collector stands charged. This tribunal, was a Court required to be held hy the Judge of the County Court of each county, on the 2Ü Monday of September of each…

2Cited by2 opinions

  1. Weatherly v. Medical & Surgical SocietySupreme Court of Alabama · 1884
  2. State ex rel. Weaver v. BrewerSupreme Court of Alabama · 1878

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