Davis v. Curtis

Decision Date22 April 1915
Docket Number52
PartiesDAVIS et al. v. CURTIS.
CourtAlabama Supreme Court

Appeal from Circuit Court, Pickens County; Bernard Harwood, Judge.

Action by Harriet W. Curtis against D.W. Davis, as Tax Assessor, and the sureties on his official bond. Judgment for plaintiff and defendants appeal. Affirmed.

Transferred from the Court of Appeals under section 6, p. 449, Acts of 1911.

The demurrers raise the proposition that the law was unconstitutional and that the statute did not make the sureties on the official bond of defendant liable for the penalties claimed and sought to be recovered.

Henry A. Jones, of Tuscaloosa, for appellants.

Patton & Patton, of Carrollton, for appellee.

THOMAS J.

The special act of the Legislature providing for the assessment of taxes in Pickens county, Ala. (Loc. Acts 1903, p. 627), is as follows:

"Be it enacted by the Legislature of Alabama, that the tax assessor and tax collector of the county of Pickens be and they are hereby required to keep in an office at the county site of said county all records, books and papers pertaining to their respective offices and they shall also visit at least twice in every year for the purpose of collecting and assessing the taxes required by law, during the months of October and November, the following places in said county: Gordo, Reform, McShan, Ethelville, Pickensville Carrollton, Benevola, Aliceville, Fairfield and such other places in said county as they may appoint."

It requires that the tax assessor shall visit certain designated places in the county twice in every year for the purpose of assessing taxes. Carrollton is one of the places designated in the act to be so visited at such time as the tax assessor's notice may indicate. If the official fails to give notice of the time, or fails to attend the appointment so made, the taxpayer is not in default for nonassessment of taxes, and the official must forfeit all claims to fees from such persons in such precincts as were disappointed by his nonattendance as an official. Acts 1911, p. 629.

It is admitted that appellant, as the tax assessor, in 1911 and in 1912, gave no notice of any appointment for Carrollton, and that the only demand for assessment made on appellee was in the early part of November of each of said years. The act designated certain places in the county for attendance by the assessor during the months of October and November, and the notice of the time for his attendance at each was to inform all taxpayers that the official would be at that precinct on the date specified, for the purpose of assessing taxes, and that, on pain of the penalty for default, they must then and there discharge the public duty of returning their property for taxation. The individual who happens for the time to be the assessor may be present at such places as often as he chooses during the months of October and November, and yet the taxpayer is not required to be ready to make his return for assessment until that official has complied with the statutes as to notice.

The notice that subjects the taxpayer to penalties for nonreturn of taxes is not only the "demand" provided by section 2107 of the Code of 1907, but the notice required before the demand, by 20 days' "advertisement in a newspaper, if there be one published in the county, and by bill posted at five or more public places in each election precinct of the time when and the place where he will attend to assess the taxes." Acts 1911, p. 630. No fees can be charged unless expressly authorized by law. Code, § 3693; Mobile County v. Williams, 180 Ala. 639, 61 So. 963 Troup v. Morgan County, 109 Ala. 162, 19 So. 503; Tillman v. Wood, 58 Ala. 578; Torbert v. Hale County, 131 Ala. 143, 30 So. 453; Macon County v Abercrombie et al., 9 Ala.App. 147, 151, 62 So. 449. Statutes imposing penalties must be strictly construed. L. & N.R.R. Co. v. Murphree, 129 Ala. 432, 29 So. 592; Birmingham M.R. Co. v. Parsons, 100 Ala. 662, 13 So. 602, 27 L.R.A. 263, 46 Am.St.Rep. 92; Postal Tel. Co. v. Lenoir, 107 Ala. 640, 18 So. 266.

If the demand provided by the statute to be made on delinquent taxpayers could be made without compliance with the statute providing for 20 days' notice, the taxpayer might be prepared to go on a journey, or might not then be possessed of the data necessary for making his return, or for other reason might find it impossible or inconvenient to comply. The public have the right to...

To continue reading

Request your trial
5 cases
  • Weakley v. Henry
    • United States
    • Supreme Court of Alabama
    • June 30, 1920
    ...... petitioners appeal. Affirmed. . . W.K. Terry, Johnston & Cocke, and Gibson & Davis, all of. Birmingham, for appellants. . . Joseph. R. Tate, James G. Davis, and John C. Morrow, all of. Birmingham, for appellee. . ... Stevens v. Hawkins, 202 Ala. 499, 80 So. 801, 802;. Ensley Motor Car Co. v. O'Rear, supra; Davis v. Curtis, 192 Ala. 64, 67, 68 So. 419; Mobile County. v. Williams, 180 Ala. 639, 61 So. 963; Board of. Rev., etc., v. State ex rel. Drago, 172 Ala. ......
  • Herrmann v. Mobile County
    • United States
    • Supreme Court of Alabama
    • June 27, 1918
    ...ex rel. Drago v. Smith, Auditor, 185 Ala. 384, 64 So. 364; Mobile County v. Williams, Judge, 180 Ala. 639, 61 So. 963; Davis et al. v. Curtis, 192 Ala. 64, 68 So. 419. statutory provision for the compensation of the ex officio clerk of the inferior civil court of Mobile is: "It shall be the......
  • Southern Ry. Co. v. Jordan
    • United States
    • Supreme Court of Alabama
    • April 22, 1915
  • Stevens v. Hawkins
    • United States
    • Supreme Court of Alabama
    • January 16, 1919
    ...131 Ala. 143, 30 So. 453), and that no fees can be charged by and allowed to a public official unless expressly authorized by law (Davis v. Curtis, supra), will not require a conclusion. The circuit court, in equity, properly sustained demurrer to the bill, and dissolved the injunction. Tha......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT