Elyton Land Co. v. Ayres

62 Ala. 413

Opinion

BRICKELL, C. J.

The question decisive of this case has recently been fully considered in this court, and we must now regard it as settled. A tax-payer cannot, in the absence of some special equity, bringing his case within the recognized jurisdiction of a court of equity, obtain relief by injunction against a tax, State, county or municipal,, because of its illegality. — Cooley on Taxation, 536; Mayor, &c. v. Baldwin, 57 Ala. 61; Lott v. Gold Life Ins. Co. 54 Ala. 499.

The decree of the Chancellor must be affirmed.