City of Enterprise v. Rawls
Supreme Court of Alabama
Appeal from Circuit Court, Coffee County; A. B. Foster, Judge. Assumpsit by the City of Enterprise against'J. Rawls for the collection of _ city taxes. Judgment for the defendant, and the plaintiff appeals. Transferred from Court of Appeals under Acts 1911, p. 449. The facts sufficiently appear from the opinion of the court.
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Appeal from Circuit Court, Coffee County; A. B. Foster, Judge. Assumpsit by the City of Enterprise against'J. Rawls for the collection of _ city taxes. Judgment for the defendant, and the plaintiff appeals. Transferred from Court of Appeals under Acts 1911, p. 449. The facts sufficiently appear from the opinion of the court. It is stated in brief accounts for appellant that the testimony was undisputed and shows that the defendant, who is the appellee, had an agreement with the mayor and city clerk, who was also the treasurer and tax collector for the several years involved, whereby…
1Opinion of the CourtMcCLELLAN, J.
The appellant, a municipal corporation, brought this action in assumpsit against the appellee, a taxpayer therein, to collect municipal taxes for the years 1911 to 1915, inclusive. The only plea was the general issue. There was judgment for the defendant, appellee.
For some reason, not disclosed by the record, the appellant was indebted to appellee for which appellant had given the appellee a note. A receipt, over the signature of the “clerk and treasurer” of the municipality,, recites that the appellee’s taxes for the tax year 1911 were “paid” by the giving by theappellee of credit on that…
2Cases cited6 opinions
- General Electric Co. v. Town of Fort DepositSupreme Court of Alabama · 1911
- Greil Bros. v. City of MontgomerySupreme Court of Alabama · 1913
- Galloway v. Town of TavaresSupreme Court of Florida · 1896
- Winter v. City CouncilSupreme Court of Alabama · 1885
- City of Shreveport v. GreggSupreme Court of Louisiana · 1876
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3Cited by8 opinions
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- Wadsworth v. StateSupreme Court of Alabama · 1932
- West Tennessee Power & Light Co. v. City of JacksonCourt of Appeals for the Sixth Circuit · 1938
- Jefferson County v. City of BirminghamSupreme Court of Alabama · 1930
- Rundel v. Boone CountySupreme Court of Iowa · 1927
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