Elyton Land Co. v. Ayres
Supreme Court of Alabama
Appeal from Jefferson Chancery Court. Heard before Hon. Charles Turner. This was a bill filed by the appellant, the Elyton Land Company, against the appellee, Thomas B. Ayres, as tax collector of jefferson county, and seeks to enjoin him from selling the property of the company, to pay certain taxes which it is alleged are illegal.
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Appeal from Jefferson Chancery Court. Heard before Hon. Charles Turner. This was a bill filed by the appellant, the Elyton Land Company, against the appellee, Thomas B. Ayres, as tax collector of jefferson county, and seeks to enjoin him from selling the property of the company, to pay certain taxes which it is alleged are illegal. Prom the pleadings and proof it appears that the appellant, a domestic corporation, located at Birmingham, owned during the year 1874 real property subject to taxation. This property was situated in and around Birmingham, in Jefferson county, and was returned to…
1Opinion of the CourtBrickell, C. J.
The question decisive of this case has recently been fully considered in this court, and we must now regard it as settled. A tax-payer cannot, in the absence of some special equity, bringing his case within the recognized jurisdiction of a court of equity, obtain relief by injunction against a tax, State, county or municipal,, because of its illegality. — Cooley on Taxation, 536; Mayor, &c. v. Baldwin, 57 Ala. 61; Lott v. Gold Life Ins. Co. 54 Ala. 499.
The decree of the Chancellor must be affirmed.
2Cases cited2 opinions
- Alabama Gold Life Insurance v. LottSupreme Court of Alabama · 1875
- Mayor of Mobile v. BaldwinSupreme Court of Alabama · 1876
3Cited by8 opinions
- Aetna Ins. v. HannSupreme Court of Alabama · 1916
- Jones v. RandleSupreme Court of Alabama · 1880
- City of Ensley v. McWilliamsSupreme Court of Alabama · 1906
- City Council v. SayreSupreme Court of Alabama · 1880
- Town of New Decatur v. NelsonSupreme Court of Alabama · 1893
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