Francis v. Peevey
| Decision Date | 20 January 1902 |
| Citation | 132 Ala. 58,31 So. 372 |
| Parties | FRANCIS v. PEEVEY. |
| Court | Alabama Supreme Court |
Appeal from circuit court, Jefferson county; A. A. Coleman, Judge.
Mandamus by Hinds Peevey against James B. Francis. Judgment awarding the writ, and defendant appeals. Affirmed.
E. D Smith, for appellant.
Walker Tillman, Campbell & Walker, for appellee.
This is a petition for a mandamus filed by the appellee against the appellant, who is the tax collector of Jefferson county, to compel him, as such tax collector, to receive from the petitioner his poll tax for the year 1901. The court below awarded the mandamus, and from that judgment the present appeal is prosecuted.
The facts are undisputed, and they show that the petitioner Peevey, is a resident citizen of the city of Birmingham county of Jefferson, state of Alabama, and subject to the payment of a poll tax, and that he owes the poll tax for the year 1901, and that the same is past due and payable; that Francis is the state and county tax collector, and Gambill is the city tax collector; that Peevey duly offered to pay the tax to Francis, and that he (Francis) refused to receive the same. The petitioner prays for a writ of mandamus, "to be directed to the said J. B. Francis as tax collector, commanding him, as tax collector of Jefferson county, to accept the said one dollar and fifty cents tendered by petitioner as poll taxes, in order that petitioner may not lose his right to vote in the next general election." As shown by the record, the refusal of the appellant was based upon the theory that, under section 51 of an act approved February 23, 1899, entitled "An act to establish a new charter for the city of Birmingham, Alabama" (Acts 1898-99, p. 1391), which provides (page 1427) "that the mayor and aldermen of Birmingham shall have full power and authority to assess, levy and collect a poll tax from the inhabitants of said city, liable to pay the same, to be applied exclusively to the public schools of the city; * * * said taxes to be assessed and collected by such officer as the board may appoint, under such rules and regulations as it may prescribe; such officers to have the same rights, powers and remedies for the collection of such poll taxes as are now possessed by the tax-collector and other officers of Jefferson county,"--the right and duty to collect and receive the poll tax from the petitioner was conferred and imposed upon Gambill, he being the officer appointed by the municipal authorities of the city to collect the poll tax, and that appellant was without legal authority to collect or receive the same.
Section 1, art. 11, of the constitution of the state of Alabama which was in effect from, to wit, December 6, 1875, until November 28, 1901, provides as follows: "All taxes levied...
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In re Opinion of the Justices
... ... Taylor v. Hutchinson, 145 Ala. 202, 40 So. 108; ... Miller v. Marx, 55 Ala. 322; see also Francis v ... Peevey, 132 Ala. 58, 31 So. 372; Finklea v ... Farish, 160 Ala. 230, 49 So. 366; Frost v. State ex ... rel. Clements, 153 Ala. 654, 45 So ... ...
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Finklea v. Farish
... ... self-operative, making the levy in and by its own language, ... without legislative action"--citing Francis v ... Peevey, 132 Ala. 58, 31 So. 372. And further in the same ... case: "Whatever may have been the purpose which inspired ... the framers of ... ...
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Frost v. State
... ... self-operative, making the levy in and by its own language, ... without legislative action (Francis v. Peevey, 132 ... Ala. 58, 31 So. 372), and, though leaving the payment of the ... tax a pure matter of volition on the part of the poll, denies ... ...