Legal Opinion

Board of Revenue v. Kayser

Supreme Court of Alabama

Decided February 3, 1921No. 6 Div. 160PublishedCited by 24 opinions

Appeal from Circuit Court, Jefferson County; Dan A. Greene, Judge. Bill by the Board of Revenue of Jefferson County and others, against Leo Kayser seeking to have certain warrants canceled, and held not to constitute a valid claim against the county or its funds. Prom a decree sustaining demurrers to the bill, complainants appeal.

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Appeal from Circuit Court, Jefferson County; Dan A. Greene, Judge. Bill by the Board of Revenue of Jefferson County and others, against Leo Kayser seeking to have certain warrants canceled, and held not to constitute a valid claim against the county or its funds. Prom a decree sustaining demurrers to the bill, complainants appeal. The bill alleges that certain warrants-were issued by the board of revenue to be paid out of the general fund in the payment and retirement of claims against the fine and forfeiture fund, under and by virtue of Local Acts 1915, p. 360, but that said statute is…

1Opinion of the CourtSayre, J.

Appellant contends that the act of September 10, 1915, entitled “An act to provide for the payment and retirement of claims against the fine and forfeiture fund of Jefferson county” (Local Acts 1915, p. 360), is unconstitutional for the reason that it violates one or more of sections 45, 96, and 105 of the Constitution.

[1] Section 45, or so much thereof as is pertinent, provides that—

“Each law shall contain but one subject, which shall be clearly expressed in its tide.”

The act under consideration provides for the payment, at the discretion of the board of revenue of Jefferson county, of…

2Cases cited9 opinions

  1. City of Ensley v. SimpsonSupreme Court of Alabama · 1909
  2. Brandon v. AskewSupreme Court of Alabama · 1911
  3. Jones v. JonesSupreme Court of Alabama · 1891
  4. Dunn v. DeanSupreme Court of Alabama · 1916
  5. Wright v. Empire Coal Co.Supreme Court of Alabama · 1917

4 more not listed; retrieve them via the Exa API.

3Cited by24 opinions

  1. Peddycoart v. City of BirminghamSupreme Court of Alabama · 1978
  2. State Ex Rel. Brooks v. GullattSupreme Court of Alabama · 1923
  3. Norton v. LuskSupreme Court of Alabama · 1946
  4. Jackson v. SherrodSupreme Court of Alabama · 1921
  5. Hall v. UnderwoodSupreme Court of Alabama · 1953

19 more not listed; retrieve them via the Exa API.

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