Brooks v. Mobile School Commissioners
Supreme Court of Alabama
Appeal from the City Court of Mobile. Tried before the Hon. Alex. McKiNSTry. This action was brought by the appellees, against Augustus Brooks, a regularly licensed auctioneer in and for the city and county of Mobile, to recover the school tax on the amount of auction sales made by the defendant from the 15th February, 1856, to the commencement of the action.
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Appeal from the City Court of Mobile. Tried before the Hon. Alex. McKiNSTry. This action was brought by the appellees, against Augustus Brooks, a regularly licensed auctioneer in and for the city and county of Mobile, to recover the school tax on the amount of auction sales made by the defendant from the 15th February, 1856, to the commencement of the action. The parties waived a trial by jury, and submitted the cause to the decision of the court, “ on the facts and law” arising on the following agreed case: “It is admitted, that the defendant was regularly appointed an auctioneer for Mobile…
1Opinion of the CourtStone, J.
— In Holt v. School Commissioners of Mobile, 29 Ala. 451, we placed a construction on the statute of February 15, 1856, which must be decisive of this case. In that case, it was argued, that the act above referred to repeals the entire “ act to regulate the system of public schools in the county of Mobile,” approved January 16th, 1854. — Pamph. Acts, 1853-4, p. 190. ¥e held, that the later enactment was only intended to repeal so much of the former statute “ as authorizes the levy of a tax on all subjects of taxation embraced in the revenue laws of the State, an amount equal to one-fourth of…
2Cases cited1 opinion
- Holt v. School Commissioners of MobileSupreme Court of Alabama · 1856
3Cited by14 opinions
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- McCann v. McLennanNebraska Supreme Court · 1873
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