Supreme Court of Alabama, 1878

Elyton Land Co. v. Ayres

Elyton Land Co. v. Ayres
Supreme Court of Alabama · Decided December 15, 1878 · Brickell
62 Ala. 413

Elyton Land Co. v. Ayres

Opinion of the Court

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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