State ex rel. Lott v. Brewer
Supreme Court of Alabama
Appeal from the City Court of Montgomery. Tried before the Hon. J ohn A. Minnis. The record in this case shows that, on the 29th July, 1879, Elisha B. Lott filed his petition, which was under oath, addressed to the presiding judge of said City Court, then in session, asking a mandamus to Willis Brewer, the State auditor, commanding that officer to draw his warrant on the State treasurer, in favor of the petitioner, for the sum of $46,588.81, the aggregate of alleged…
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Appeal from the City Court of Montgomery. Tried before the Hon. J ohn A. Minnis. The record in this case shows that, on the 29th July, 1879, Elisha B. Lott filed his petition, which was under oath, addressed to the presiding judge of said City Court, then in session, asking a mandamus to Willis Brewer, the State auditor, commanding that officer to draw his warrant on the State treasurer, in favor of the petitioner, for the sum of $46,588.81, the aggregate of alleged over-payments into the treasury made by him, as tax-collector of Mobile county, during the years 1873, 1874, 1875,1876, and…
1Opinion of the CourtBrickell, C. J.
The 74th section of the revenue law of 1868 provided, that when real estate, exposed to public sale for the payment of taxes, would not command a bid sufficient to cover taxes, interest, penalties and costs, the tax-collector should bid off the same in the name of the State, and make a certificate of the purchase thereof to the State, which should be delivered to the auditor. — Pamph. Acts 1868, p. 320. The revenue law’ of 1874-5 (Pamph. Acts, p. 28) contains the same provision. On the books of the auditor of public accounts, each tax-collector is charged annually with the entire assessment…
2Cases cited3 opinions
- United States v. KirkpatrickSupreme Court of the United States · 1824
- Magee v. Doe ex dem. HallettSupreme Court of Alabama · 1853
- State ex rel. Weaver v. BrewerSupreme Court of Alabama · 1878
3Cited by64 opinions
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
- Oregon v. Portland Gen. Elec. Co.Oregon Supreme Court · 1908
- Mobile County v. WilliamsSupreme Court of Alabama · 1913
- Newton v. City of TuscaloosaSupreme Court of Alabama · 1948
- Kimmons v. Jefferson County Board of EducationSupreme Court of Alabama · 1920
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