City Council v. Sayre
Supreme Court of Alabama
Appeal from the Chancery Court at Montgomery. Heard before the Hon. H. Austell. The bill in this case was filed on the 30th March, 1875, by P. D. Sayre and numerous other persons, citizens of Montgomery) tax-payers, and owners of property in said city, against the City Council of Montgomery as a corporation ; and sought to restrain the collection of an alleged illegal tax.
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Appeal from the Chancery Court at Montgomery. Heard before the Hon. H. Austell. The bill in this case was filed on the 30th March, 1875, by P. D. Sayre and numerous other persons, citizens of Montgomery) tax-payers, and owners of property in said city, against the City Council of Montgomery as a corporation ; and sought to restrain the collection of an alleged illegal tax. The tax sought to be enjoined was levied under a resolution adopted by the city council on the 23d day of November, 1871, as follows : “ Resolved, that there shall be levied for the current year, upon the property and other…
1Per curiam
— It must be regarded as settled, that taxpayers can not resort to a court of equity, to enjoin the collection of a tax claimed to be illegal, unless with the illegality of the tax there is connected some recognized ground of equitable jurisdiction. — Ala. Gold Life Ins. Co. v. Lott, 54 Ala. 499; Mayor v. Baldwin, 57 Ala. 61; Elyton Land Co. v. Ayres, 62 Ala. 413. The principle, is fatal to this bill in any of its aspects.
It is apparent that, if all the objections to the taxes assessed could be sustained, there remains a considerable amount which is justly due, and ought to have been paid. *566The…
2Cases cited4 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Alabama Gold Life Insurance v. LottSupreme Court of Alabama · 1875
- Mayor of Mobile v. BaldwinSupreme Court of Alabama · 1876
- Elyton Land Co. v. AyresSupreme Court of Alabama · 1878
3Cited by9 opinions
- County of Los Angeles v. BallerinoCalifornia Supreme Court · 1893
- Nachman v. State Tax CommissionSupreme Court of Alabama · 1937
- DeMille v. County of Los AngelesCalifornia Court of Appeal · 1938
- Patch & Co. v. First National BankSupreme Court of Vermont · 1916
- City of Gadsden v. American Nat. BankSupreme Court of Alabama · 1932
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