Pruitt v. Armstrong
Supreme Court of Alabama
Appeal from the Circuit Court of Lowndes. Tried before the Hon. James Q. Smith. The appellant, McCormick Pruitt, commenced an action by summons and complaint, on the 2d May, 1873, against William H. McRae, who was the tax-assessor of said county; and sued out a garnishment in aid of the action, which was served on Thomas W. Armstrong, the tax-collector, seeking to reach and condemn the compensation due to said McRae for assessments already made, which the garnishee had…
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Appeal from the Circuit Court of Lowndes. Tried before the Hon. James Q. Smith. The appellant, McCormick Pruitt, commenced an action by summons and complaint, on the 2d May, 1873, against William H. McRae, who was the tax-assessor of said county; and sued out a garnishment in aid of the action, which was served on Thomas W. Armstrong, the tax-collector, seeking to reach and condemn the compensation due to said McRae for assessments already made, which the garnishee had collected, or might afterwards collect. On the answer of the garnishee, “ the court ruled, that if any commissions, or fees,…
1Opinion of the Court
BRIOKELL, O. J.
Under the revenue law of 1868, the • compensation of a tax-assessor was a prescribed per-centum on the State and county tax assessed by him, payable by the tax-collector, from the first moneys collected by him; for which, when paid, the assessor was required to give the collector duplicate receipts. It was the duty of the assessor, to attend in each election precinct, for the purpose of making the assessment, and to give fifteen days’ notice of the time and place at which he would attend for that purpose. If the tax-payer failed to meet him, at the time and place appointed, he…
2Cases cited10 opinions
- Buchanan v. AlexanderSupreme Court of the United States · 1845
- Mayor of Baltimore v. Root ex rel. ArmstrongCourt of Appeals of Maryland · 1855
- Mayor of Mobile v. Rowland & Co.Supreme Court of Alabama · 1855
- Brooks v. CookMassachusetts Supreme Judicial Court · 1811
- Millison v. FiskIllinois Supreme Court · 1867
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Ex parte HurnSupreme Court of Alabama · 1890
- Ruperich v. BaehrCalifornia Supreme Court · 1904
- Potts v. ColemanSupreme Court of Alabama · 1880
- Routledge v. ElmendorfCourt of Appeals of Texas · 1909
- Gerald v. WalkerSupreme Court of Alabama · 1918
10 more not listed; retrieve them via the Exa API.