Legal Opinion
Barefield v. State
Alabama Court of Appeals
Decided June 29, 1918No. 4 Div. 556PublishedCited by 7 opinions
Appeal from Circuit Court, Dale County; J. S. Williams, Judge. W. D. Barefield was convicted of failing to list a dog- for taxation, and he appeals.
1Opinion of the CourtBrown, P. J.
The defendant was convicted of the offense denounced by section 6 of the act approved September 18, 1915, page 599, Acts 1915. Section 1 of this act requires the listing of dogs for taxation by the owner or tax assessor without valuation being affixed, and section 2 provides:
“The owner of every male dog over four months of age shall pay a license or privilege tax thereon of one dollar, and of every female dog” over four months of age “one dollar. The first assessment under this act shall be made in the year 1915, between the first day of October and the 31st day of December. Said license or…
2Cases cited18 opinions
- Blair v. ForehandMassachusetts Supreme Judicial Court · 1868
- Phœnix Carpet Co. v. StateSupreme Court of Alabama · 1897
- Ex parte City Council of MontgomerySupreme Court of Alabama · 1879
- Western Union Telegraph Co. v. State Board of AssessmentSupreme Court of Alabama · 1885
- McGlone v. WomackCourt of Appeals of Kentucky · 1908
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3Cited by7 opinions
- City of Birmingham v. WestSupreme Court of Alabama · 1938
- Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1949
- Western Union Telegraph Co. v. City of DecaturAlabama Court of Appeals · 1918
- Hale v. StateSupreme Court of Alabama · 1928
- State v. KartusSupreme Court of Alabama · 1935
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