Sheffield City Co. v. Tradesmans National Bank
Supreme Court of Alabama
Appeal from the Chancery Court of Colbert. Heard before tlie Hon. W. H. Simpson. The bill in this case was filed by the appellee, the Tradesmans National Bank, against the appellant, the Sheffield City Company, C. B. Ashe, as receiver of the Sheffield City Company, Robert H. Wilhoyte and Thos. L. Fossick, as trustees, and E. F. Enslen.
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Appeal from the Chancery Court of Colbert. Heard before tlie Hon. W. H. Simpson. The bill in this case was filed by the appellee, the Tradesmans National Bank, against the appellant, the Sheffield City Company, C. B. Ashe, as receiver of the Sheffield City Company, Robert H. Wilhoyte and Thos. L. Fossick, as trustees, and E. F. Enslen. The purpose of the bill and the facts of the case are sufficiently stated in the opinion. , The prayer of the bill was as follows: “That your Honor will, on the hearing of this case, decree that orator has a lien on the property hereinbefore described for the…
1Opinion of the CourtHabalson, J.
-The principle is generally' recognized in the books, that taxes are not a lien unless expressly made so by statute.
Mr. 'Cooley says: “In considering this remedy by suit, it is to be kept in mind that it exists only by force of the statute. The statute must, therefore, be closely followed in the proceedings1.” — Cooley on Tax., 444, 449.
Mr. Desty observes: “A tax is not a lien unless it is expressly made so by laAV or ordinance which imposes it. The lien on real estate for taxes has no existence, unless there be some statute creating it, and such statute must be strictly construed.”-Desty on…
2Cases cited12 opinions
- Canal Co. v. GordonSupreme Court of the United States · 1868
- Westmoreland & Trousdale v. FosterSupreme Court of Alabama · 1877
- Chandler v. HannaSupreme Court of Alabama · 1882
- Cobb v. VarySupreme Court of Alabama · 1897
- Janney v. BuellSupreme Court of Alabama · 1876
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Wynn v. Tallapoosa County BankSupreme Court of Alabama · 1910
- George E. Wood Lumber Co. v. WilliamsSupreme Court of Alabama · 1908
- Hooper v. Bankhead & BankheadSupreme Court of Alabama · 1911
- Brewer v. Folsom Bros. Co.Wyoming Supreme Court · 1931
- Nolen v. ClarkSupreme Court of Alabama · 1939
7 more not listed; retrieve them via the Exa API.