City of Huntsville v. Madison County
Supreme Court of Alabama
Appeal from Madison Chancery Court. Heard before Hon. W. H. Simpson. Bill by city of Huntsville against Madison county, to declare and enforce a lien against the ■ county courthouse and property situated within the city for a special assessment levy against it for paving and street curbing, etc. From an order sustaining demurrer to the bill for want of equity, complainant appeals.
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Appeal from Madison Chancery Court. Heard before Hon. W. H. Simpson. Bill by city of Huntsville against Madison county, to declare and enforce a lien against the ■ county courthouse and property situated within the city for a special assessment levy against it for paving and street curbing, etc. From an order sustaining demurrer to the bill for want of equity, complainant appeals. As' to whether an assessment for street improvement is a tax in the sense that term is used in our Constitution, see Birmingham v. Klein, 89 Ala. 461. There is no .provision in the present Constitution that…
1Opinion of the CourtAnderson, J.
That there is a well-defined distinction between general taxation and a local assessment for public improvements, such as pavements, sewerage, etc., there can he no doubt. It is also settled that constitutional or statutory exemption of public property from general taxation does not necessarily exempt it from special local assessment for public improvements ; hut, while there is a conflict, • the weight, and, we think, the sounder authorities, hold that general language in a statute giving cities power to. levy assess*392ments for street improvements is not sufficient to embrace the property ■…
2Cases cited5 opinions
- Inhabitants of Worcester County v. Mayor of WorcesterMassachusetts Supreme Judicial Court · 1874
- Board of Commissioners v. City of OttawaSupreme Court of Kansas · 1892
- City of Clinton ex rel. Thornton v. Henry CountySupreme Court of Missouri · 1893
- Edwards & Walsh Construction Co. v. Jasper CountySupreme Court of Iowa · 1902
- Witter v. Mission School DistrictCalifornia Supreme Court · 1898
3Cited by34 opinions
- Gunter v. TownsendSupreme Court of Alabama · 1918
- Greil Bros. v. City of MontgomerySupreme Court of Alabama · 1913
- In Re Opinions of the JusticesSupreme Court of Alabama · 1938
- State v. City of MontgomerySupreme Court of Alabama · 1933
- Hamrick v. Town of AlbertvilleSupreme Court of Alabama · 1934
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