Opinion

J. R. Raible Co. v. State Tax Commission

  • 239 Ala. 41
  • 194 So. 560
  • 1939 Ala. LEXIS 100
Court
Supreme Court of Alabama
Filed
Dec 14, 1939
Status
Published
Author
Brown
On the bench
Brown, Anderson, Gardner, Thomas, Bouldin, Foster
Cited by
21 cases
Authority
More cited than 43.7%

The opinion

On Rehearing.

BROWN, Justice.

Sections 379 and 380 of the Act approved July 10, 1935, Gen.Acts 1935, pp. 568, 569, which authorize the officer receiving money paid as taxes under protest to distribute the same “to the various governmental agencies the proportion due such governmental agencies,” relieve such receiving officer from liability, and provide that the court “shall order the same to be repaid by the State or its agencies receiving the same,” patently viplate § 14 of the Constitution, and any such judgment so rendered would be void. Alabama Industrial School v. Addler et al., 144 Ala. 555 , 42 So. 116 , 113 Am.St.Rep. 58 .

Opinion extended and application for rehearing overruled.

All the Justices concur, except ANDERSON, C. J., not sitting.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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