Lovelady v. Loveman, Joseph & Loeb
Supreme Court of Alabama
Appeal from Birmingham City Court. Heard before Hon. John H. Miller. Application for mandamus by Loveman, Joseph & Loeb, requiring the commissioners court or board of revenue of Jefferson county, to repay certain privilege taxes paid under .an unconstitutional statute, they having previously obtained a certificate from the probate judge of Jefferson county. From a judgment awarding the writ, respondents appeal.-
1Opinion of the CourtMoOLELLAN, J.
This appeal is from a judgment awarding a writ of mandamus in favor of the appellee to compel the board of revenue of Jefferson county to issue the county’s warrant to the appellee for the sum of $304.23 upon a certificate of the judge of probate, reciting that the appellee had made erroneous payments of privilege taxes for the years 1909 and 1910, the act under or in accordance with which the payments were made being constitutionally invalid as ruled by the Supreme Court of the United States.
(1, 2) The correctness of the remedy here pursued and the propriety of the action of the court below…
2Cases cited2 opinions
- Bigbee Fertilizer Co. v. SmithSupreme Court of Alabama · 1914
- Tinker v. StateSupreme Court of Alabama · 1892
3Cited by11 opinions
- Casmus v. LeeSupreme Court of Alabama · 1938
- Board of Revenue v. Southern Bell Telephone & Telegraph Co.Supreme Court of Alabama · 1917
- Helms v. Alabama Pension CommmissionSupreme Court of Alabama · 1935
- Blan v. Hollywood Realty Co.Supreme Court of Alabama · 1927
- State Ex Rel. Holman v. TrimbleSupreme Court of Missouri · 1927
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