Opinion

Board of Revenue of Jefferson Co. v. State ex rel. City of Birmingham

  • 172 Ala. 138
  • 54 So. 757
  • 1910 Ala. LEXIS 505
Court
Supreme Court of Alabama
Filed
Jul 6, 1910
Status
Published
On the bench
Anderson, Dell, Dow, Dowdell, Evans, Mayfield, McClellan, Sayre, Simpson
Cited by
31 cases

“Constitutional mandates and restrictions cannot be altered, contracted, or expanded, by [legislative declaration].”

How later courts described this case

  • “Constitutional mandates and restrictions cannot be altered, contracted, or expanded, by [legislative declaration].”

Written by the judges who cited it.

The opinion

*153 On Rehearing.

PER CURIAM.

The court is of the opinion that the fund in question was levied under the general power of taxation, and was not the tax authorized under subdivision “a” of section 215 of the Constitution of 1901. We are also of the opinion that Acts 1909, page 304, required the court of county commissioners to pay over to the municipality one-half of all taxes on property, within said municipality, as was levied and collected for maintaining roads and highways. Nor do we think that this act was, as to this particular fund, repealed by the act of the same date (Acts Sp. Sess. 1909, p. 174), readopting the Code of 1907. Whether or not so much of the act, or so much of section 1335, as requires the payment to the municipality of one-half of the tax levied for a specific purpose, under subdivision “a” of section 215 of the Constitution, is valid, we need not decide, as that question is not involved.

The rehearing is granted, the reversal is set aside, and the judgment of the circuit court is affirmed.

Affirmed.

Dowdell, C. J., Simpson,- Mayfield, Sayre, and Evans, JJ., concur.

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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