State v. Jefferson County
Alabama Court of Appeals
Appeal from Circuit Court, Jefferson County; Horace C. Wilkinson, Judge. . Action by the State of Alabama against Jefferson County and the City of Birmingham to recover certain portions of the automobile license tax. Judgment for defendants, and the State appeals. The contention of the state is that the state should bear its proportionate part only of the burden of collecting these licenses, and that the counties and cities should bear their proportional part.
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Appeal from Circuit Court, Jefferson County; Horace C. Wilkinson, Judge. . Action by the State of Alabama against Jefferson County and the City of Birmingham to recover certain portions of the automobile license tax. Judgment for defendants, and the State appeals. The contention of the state is that the state should bear its proportionate part only of the burden of collecting these licenses, and that the counties and cities should bear their proportional part. Attention is directed to the section as it appears in Acts 1911, p. 170, and in Acts 1915, p. 493, in the light of the following…
1Opinion of the CourtSamford, J.
The determination of this appeal depends on a construction of the following part of section .9, p. 493, of the Acts of 1915, to wit:
“The money collected for such license taxes shall be'divided as follows: Forty per centum of the gross revenue derived from any incorporated city or town shall be paid by the judge of probate to the treasurer of the city or town in which the owner or licensee resides, and forty per centum of the gross revenue derived from any county outside of any incorporated city or town shall likewise be paid by the judge of probate to the treasurer of said county; the-…
2Cases cited1 opinion
- Shaver v. RobinsonSupreme Court of Alabama · 1877
3Cited by3 opinions
- Jefferson County v. City of BirminghamSupreme Court of Alabama · 1930
- Ex Parte Jefferson CountySupreme Court of Alabama · 1920
- State v. City of BirminghamAlabama Court of Appeals · 1920