Southern Ry. Co. v. Cherokee County
Supreme Court of Alabama
Appeal from Etowali Circuit Court. Heard before the Hon. W. W. Haralson. This action was brought by Cherokee county against the appellant, and sought to recover taxes alleged to be due the said county, under a special levy made for the ■ purpose, of meeting the expense of repairs on public roads of !.he county, which the court of county commissioners contemplated making.
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Appeal from Etowali Circuit Court. Heard before the Hon. W. W. Haralson. This action was brought by Cherokee county against the appellant, and sought to recover taxes alleged to be due the said county, under a special levy made for the ■ purpose, of meeting the expense of repairs on public roads of !.he county, which the court of county commissioners contemplated making. From a judgment for the plaintiff, the defendant appealed. 8 Cyc. 737; 78 Ala.. 419; Cooley on Taxation (3d ed.), 188, 214.
1Opinion of the CourtDenson, J.
Section 215 of the Constitution provides that: “To pay any debt or liability now existing against any county, incurred for the erection, construction, or maintenance of the necessary public buildings or bridges, or that may hereafter be created for the erection of necessary public buildings, bridges or roads, (a) any county may levy and collect a special tax not to exceed one-fourth of one per centum, as may have been or may hereafter be authorized by law,” etc.
By an act of the legislature approved September 30th, 1903, the court of county commissioners, or other governing body of like…
2Cases cited1 opinion
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