Oates v. Whitehead
Supreme Court of Alabama
Appeal from Heury Chancery Court. Heard before Hon. L. I). Gardner. Bill by.W. S. Oates against W. J. Whitehead, as Tax Collector, for injunction. Decree sustaining demurrer to the bill, and complainant appeals.
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Appeal from Heury Chancery Court. Heard before Hon. L. I). Gardner. Bill by.W. S. Oates against W. J. Whitehead, as Tax Collector, for injunction. Decree sustaining demurrer to the bill, and complainant appeals. The bill alleges proper residence and age of the complainant ; that Whitehead is over the age of 21, is a resident of Henry county, and tax collector of said county, together with his duty as to the collection of taxes;that complainant is a taxpayer, and as such taxpayer lie listed his property for taxation with the tax assessor of Henry county, Ala.-, giving the date, and attaching…
1Opinion of the CourtMcCLELLAN, J.
If it be assumed (for the occasion only) that this bill shows illegality and hardship and irregularity in respect of the sum (tax) against the collection of which, by the tax collector, complainant invokes injunctive process, still his bill is not maintainable, because the case made thereby does not show, in addition, any lead to the application of recognized principles of equitable jurisdiction. — Ala. Gold Life Ins. Co. v. Lott, 54 Ala. 499, 508, 509; City of Ensley v. McWilliams, 145 Ala. 159, 41 South. 296, 117 Am. St. Rep. 26; Town of New Decatur v. Nelson, 102 Ala. 556, 15 South. 275.
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2Cases cited3 opinions
- Alabama Gold Life Insurance v. LottSupreme Court of Alabama · 1875
- City of Ensley v. McWilliamsSupreme Court of Alabama · 1906
- Town of New Decatur v. NelsonSupreme Court of Alabama · 1893
3Cited by11 opinions
- Minge v. SmithSupreme Court of Alabama · 1921
- Allred v. DunnSupreme Court of Alabama · 1922
- Adams v. Southern Railway Co.Supreme Court of Alabama · 1912
- Bower v. American Lumber & Export Co.Supreme Court of Alabama · 1916
- Ewing v. StateAlabama Court of Appeals · 1921
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