Francis v. Peevey
Supreme Court of Alabama
Appeal from Jefferson Circuit Court. Heard before Hon. A. A. Coleman. argued tliat it was the intention of the legislature that- the poll tax provided for in the charter of the city of Birmingham was to he in lieu of the State tax, and that any other' construction would render section 51 of said charter unconstitutional, citing State v. Southern By. Oo., 21 So. Hep. 589; Schultes V. Eherly, 82 Ala. 212; N. C. é St. L. By. v. At talla, 21 So.
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Appeal from Jefferson Circuit Court. Heard before Hon. A. A. Coleman. argued tliat it was the intention of the legislature that- the poll tax provided for in the charter of the city of Birmingham was to he in lieu of the State tax, and that any other' construction would render section 51 of said charter unconstitutional, citing State v. Southern By. Oo., 21 So. Hep. 589; Schultes V. Eherly, 82 Ala. 212; N. C. é St. L. By. v. At talla, 21 So. B,ep. 150; Wet more v. State, 55 Ala. 198.
1Opinion of the CourtDowdell, J.
— This is a petition for a mandamus filed by the appellee against the appellant, who is the tax collector of Jefferson county, to compel him 'as such tax collector to receive from the petitioner his poll tax for the year 1901. The court below awarded the man-da.) in ls, and from that judgment the present appeal is prosecuted.
The facts are undisputed, and they show that the petitioner, Peevey, is a resident citizen of the city of Birmingham, county of Jefferson, State of Alabama, and subject to the payment of a poll tax, and that he owes the poll tax for the year 1901, and that the same is…
2Cited by3 opinions
- Finklea v. FarishSupreme Court of Alabama · 1909
- Frost v. State ex rel. ClementsSupreme Court of Alabama · 1907
- In Re Opinion of the JusticesSupreme Court of Alabama · 1949