Elyton Land Co. v. Ayres
Elyton Land Co. v. Ayres
62 Ala. 413
Elyton Land Co. v. Ayres
Opinion of the Court
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.