Raisler v. Mayor of Athens
Supreme Court of Alabama
Appeal from the Circuit Court of Limestone. Tried before the Hon. W. B. Wood. This action was brought by Charles W. Baisler, against the corporate authorities of the town of Athens ; and was commenced before a justice of the peace, on the 11th March, 1880. On appeal to the Circuit Court, the plaintiff there filed a complaint, in which he claimed $19.88, alleged to have been illegally assessed and collected by the defendant, “ as a special school-house tax for the year 1879,”…
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Appeal from the Circuit Court of Limestone. Tried before the Hon. W. B. Wood. This action was brought by Charles W. Baisler, against the corporate authorities of the town of Athens ; and was commenced before a justice of the peace, on the 11th March, 1880. On appeal to the Circuit Court, the plaintiff there filed a complaint, in which he claimed $19.88, alleged to have been illegally assessed and collected by the defendant, “ as a special school-house tax for the year 1879,” and to have been paid by the plaintiff under protest and legal compulsion, and to avoid a seizure and sale of his…
1Opinion of the CourtSomebyille, J.
The action of assumpsit will properly lie to recover back from a municipal corporation, or county, taxes illegally assessed and collected under an unconstitur tional law.—Wiley v. Parmer, 14 Ala. 627. To support a recovery, however, the plaintiff must not only show the tax in question to be illegal and void, as opposed to being merely irregular, but that it has been paid over by the collector, and *198received to the use of the municipality or county which is sued; and that it was paid “ under compulsion, or the legal equivalent.” — Cooley on Taxation, 565.
It is a settled principle of law…
2Cases cited4 opinions
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- Wiley v. ParmerSupreme Court of Alabama · 1848
- English's Ex'r v. McNair's Admr'sSupreme Court of Alabama · 1859
- Gachet v. McCallSupreme Court of Alabama · 1874
3Cited by17 opinions
- J. R. Raible Co. v. State Tax CommissionSupreme Court of Alabama · 1939
- Prichard v. SweeneySupreme Court of Alabama · 1895
- Johnson v. StateSupreme Court of Alabama · 1911
- First Nat. Bank of Scottsboro v. Jackson CountySupreme Court of Alabama · 1933
- National Bank of Boaz v. Marshall CountySupreme Court of Alabama · 1934
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