Adams v. Southern Railway Co.
Alabama Court of Appeals
Appeal from Marengo Law and Equity Court. Heard before. Hon. Edward J. Gilder. Action by the Southern Railway Company against Q. S. Adams as Tax Collector, to recover taxes paid under legal compulsion under a special road tax levy allegal to be invalid. Judgment for defendant, and on motion of plaintiff the court set aside such judgment, and defendant appeals.
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Appeal from Marengo Law and Equity Court. Heard before. Hon. Edward J. Gilder. Action by the Southern Railway Company against Q. S. Adams as Tax Collector, to recover taxes paid under legal compulsion under a special road tax levy allegal to be invalid. Judgment for defendant, and on motion of plaintiff the court set aside such judgment, and defendant appeals. No presumption is indulged as to the correctness of the action of the court in granting a new trial. — LeBron v. Morris, 110 Ala. 115; Acts 1909, p. 356.' If the court erred in any of its rulings assigned as grounds, then the granting…
1Opinion of the Court
PELHAM, J. —
The appeal is taken from an order or judgment of the trial court granting the motion of the plaintiff (appellee here) made in that court for a new trial, and setting aside the judgment theretofore rendered in favor of the defendant.
*204The original suit was brought by the appellee, as plaintiff in the court below, against the appellant here, as tax collector of Marengo county, to recover money alleged as being in the hands of the defendant, which it is averred the plaintiff was required to pay to said tax collector by legal compulsion, for a special county road tax levied by the…
2Cases cited11 opinions
- Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1877
- Commissioners' Court v. MooreSupreme Court of Alabama · 1875
- Speed v. CockeSupreme Court of Alabama · 1876
- Louisville & Nashville Railroad v. PerkinsSupreme Court of Alabama · 1907
- Alabama Midland Railway Co. v. BrownSupreme Court of Alabama · 1900
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3Cited by2 opinions
- McClure v. StateAlabama Court of Appeals · 1920
- Jackson v. Board of RevenueSupreme Court of Alabama · 1926