Winter v. City Council
Supreme Court of Alabama
Appeal from the Circuit Court of Montgomery. Tried before the Hon. James Q. Smith. This action was brought by Mrs. Mary E. Winter, against the City Council of Montgomery, as a corporation, to recover moneys alleged to have been illegally exacted and collected by the defendant, and to have been paid by the plaintiff under protest and duress, and to avoid a sale of her property under execution, during the years 1868 to 1873, both inclusive; and was commenced on the 18th…
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Appeal from the Circuit Court of Montgomery. Tried before the Hon. James Q. Smith. This action was brought by Mrs. Mary E. Winter, against the City Council of Montgomery, as a corporation, to recover moneys alleged to have been illegally exacted and collected by the defendant, and to have been paid by the plaintiff under protest and duress, and to avoid a sale of her property under execution, during the years 1868 to 1873, both inclusive; and was commenced on the 18th November, 1873. The money sought to be recovered was paid, during those years respectively, as taxes assessed against real…
1Opinion of the CourtBbickell, C. J.
— This case involves two questions : 1st, whether the city council had authority to levy and assess the taxes which were paid by the appellant; 2d, whether the taxes were paid voluntarily, or under compulsion, or that which the law deems the equivalent of compulsion. An action for money had and received will lie against a municipal corporation, which may have illegally exacted and received it as taxes. The action can not, however, be supported, unless there is the concurrence and co-existence of two conditions : 1st, the absence of authority for the imposition of the tax, rendering its…
2Cases cited1 opinion
- Borman v. StateSupreme Court of Alabama · 1859
3Cited by7 opinions
- State ex rel. City of Mobile v. Board of R. & R. Com.Supreme Court of Alabama · 1913
- J. R. Raible Co. v. State Tax CommissionSupreme Court of Alabama · 1939
- City of Prichard v. RichardsonSupreme Court of Alabama · 1944
- Ramp v. Marion CountyOregon Supreme Court · 1893
- Sharp v. City of CarthageMissouri Court of Appeals · 1892
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