Mayor of Mobile v. Waring
Supreme Court of Alabama
Appeal from the Chancery Court at Mobile. Heard before the Hon. N. W. Cocke. The bill in this case was filed, on the 26th June, 1866, by Moses Waring, against the corporate authorities of the city of Mobile, and the city tax-collector; and sought to enjoin the collection of a tax, assessed under an ordinance of said municipal corporation, of fifty cents on each hundred dollars gross proceeds of the sale of merchandise after the 1st January, 1866, The new charter of the city…
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Appeal from the Chancery Court at Mobile. Heard before the Hon. N. W. Cocke. The bill in this case was filed, on the 26th June, 1866, by Moses Waring, against the corporate authorities of the city of Mobile, and the city tax-collector; and sought to enjoin the collection of a tax, assessed under an ordinance of said municipal corporation, of fifty cents on each hundred dollars gross proceeds of the sale of merchandise after the 1st January, 1866, The new charter of the city of Mobile was passed on the 2d February, 1866. — See Session Acts, 1865-6, p. 202. The 37th section of the charter is in…
1Opinion of the CourtByrd, J.
1. The counsel for the appellee insists, that the city authorities are claiming the right to assess against and collect from Mm taxes, for a greater period than that authorized by law. However this may be, it is apparent, if the city has any right to assess and collect the tax claimed, it has a clear rigl t to do so for a part of the period, if not for the whole; and as the appellee refused to account at all, and did not offer in his bill to account for any part of that period, he is not entitled to maintain his bill on the ground that the city claimed more than it had a right to demand. The…
2Cited by2 opinions
- Port of Mobile v. Louisville & Nashville RailroadSupreme Court of Alabama · 1887
- State v. Fidelity & Deposit Co. of MarylandWashington Supreme Court · 1938