Board of Revenue of Jefferson County v. Hewitt
Supreme Court of Alabama
Appeal from Circuit Court, Jefferson County; I-Ingh A. Locke, Judge. Bill by B. G. Hewitt, a citizen and taxpayer, against the individuals composing the Board of Revenue of Jefferson County, to enjoin the issuance by them of a warrant for $50,000 under the pretense that the same was issued to brokers in payment of brokerage for the sale of certain bonds, when in fact it was the repayment of the discount for which the bonds were sold.
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Appeal from Circuit Court, Jefferson County; I-Ingh A. Locke, Judge. Bill by B. G. Hewitt, a citizen and taxpayer, against the individuals composing the Board of Revenue of Jefferson County, to enjoin the issuance by them of a warrant for $50,000 under the pretense that the same was issued to brokers in payment of brokerage for the sale of certain bonds, when in fact it was the repayment of the discount for which the bonds were sold. From a decree overruling demurrers to the bill, respondents appeal. Acts Special Session 1920, p. 166, is not violative of article 4, § 45, Const. 1901; 52 Ala.…
1Opinion of the CourtThomas, J.
The bill was filed against the members of the board of revenue of Jefferson county, Ala., to enjoin the issuance of county warrants. Demurrer thereto and motion to dissolve were overruled.
The practical phase of the case for the county is well stated by its counsel:
“The county of Jefferson, at the time of the sale of the bonds, was in this predicament: The law at that time forbade the sale of the bonds at less than par. The rate of interest authorized by law was such that no purchaser for the bonds could’ be found who was willing to take them at par. A grave emergency presented itself in that…
2Cases cited68 opinions
- Ballentyne v. WickershamSupreme Court of Alabama · 1883
- State v. RogersSupreme Court of Alabama · 1894
- People v. LynchCalifornia Supreme Court · 1875
- Reynolds v. CollierSupreme Court of Alabama · 1920
- Tiaco v. ForbesSupreme Court of the United States · 1913
63 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Yeilding v. State Ex Rel. WilkinsonSupreme Court of Alabama · 1936
- State Ex Rel. Ward v. HenrySupreme Court of Alabama · 1931
- Randle v. Winona Coal Co.Supreme Court of Alabama · 1921
- Downs v. City of BirminghamSupreme Court of Alabama · 1940
- Harlan v. StateAlabama Court of Appeals · 1944
18 more not listed; retrieve them via the Exa API.