Elyton Land Co. v. Ayres

Supreme Court of Alabama

Elyton Land Co. v. Ayres

62 Ala. 413

CourtSupreme Court of Alabama

DecidedDecember 15, 1878

StatusPublished

Cited by8 cases

This text of 62 Ala. 413 (Elyton Land Co. v. Ayres) is published on Counsel Stack Legal Research, covering Supreme Court of Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Elyton Land Co. v. Ayres, 62 Ala. 413 (Ala. 1878).

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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.

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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.

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Bluebook (online)

62 Ala. 413, Counsel Stack Legal Research, https://law.counselstack.com/opinion/elyton-land-co-v-ayres-ala-1878.

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