Legal Opinion
Board of Revenue v. Johnson
Supreme Court of Alabama
Decided June 28, 1917No. 6 Div. 625PublishedCited by 17 opinions
Appeal from Circuit Court, Jefferson County ; Hugh A. Locke, Judge. Bill by Lee Johnson against the Board of Revenue and others. From a decree for complainant, defendants appeal.
1Opinion of the CourtSomerville, J.
By an act approved September 16, 1915 (Senate Bill 744), it was provided:-
“Section 1. In all counties in the state of Alabama whose aggregate tax values, according to the complete tax .assessments of the preceding year, now or hereafter, amount to as much as one hundred million dollars, all persons shall be relieved of any legal obligation to work on the public roads or to pay, any penalty in default thereof.
“Sec. 2. All general and local laws in conflict with the provisions of this act be, and the same hereby are repealed.”
Gen. Sess. Acts 1915, p. 589.
By an act approved September 22, 1915…
2Cases cited2 opinions
- Allgood v. Sloss-Sheffield Steel & Iron Co.Supreme Court of Alabama · 1916
- State ex rel. Tyson v. HoughtonSupreme Court of Alabama · 1904
3Cited by17 opinions
- Woco Pep Co. of Montgomery v. City of MontgomerySupreme Court of Alabama · 1925
- Randle v. Winona Coal Co.Supreme Court of Alabama · 1921
- Board of Revenue of Jefferson County v. HewittSupreme Court of Alabama · 1921
- Connor v. State on Information of BoutwellSupreme Court of Alabama · 1963
- Tucker v. McLendonSupreme Court of Alabama · 1924
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