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

> Supreme Court of Alabama · December 14, 1939 · 239 Ala. 41

URL: https://www.frixlaw.com/law-library/cases/3223009

## Case

- **Full name:** J. R. RAIBLE CO. v. STATE TAX COMMISSION Et Al.
- **Court:** Supreme Court of Alabama
- **Decided:** December 14, 1939
- **Citations:** 239 Ala. 41; 194 So. 560; 1939 Ala. LEXIS 100
- **Precedential status:** Published
- **Opinion:** Addendum by Brown
- **Judges:** Brown, Anderson, Gardner, Thomas, Bouldin, Foster
- **Cited by:** 21 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3223009

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3223009. Public record. Not legal advice.