W.K. Syson Timber Co. v. State

• Decision Date: 29 June 1929
• Docket Number: 1 Div. 820.
• Citation: 23 Ala.App. 261,123 So. 293
• Parties: W. K. SYSON TIMBER CO. v. STATE ET AL.
• Court: Alabama Court of Appeals

123 So. 293

23 Ala.App. 261

W. K. SYSON TIMBER CO. v. STATE ET AL.

1 Div. 820.

Court of Appeals of Alabama

June 29, 1929

Appeal from Circuit Court, Mobile County; Claude A. Grayson, Judge.

Petition by W. K. Syson, doing business as the W. K. Syson Timber Company, to the Probate Judge of Mobile County, for the refund of money paid for licenses, resisted by the State of Alabama and Mobile County. From a judgment of the circuit court, affirming a judgment of the probate court denying the petition, petitioner appeals. Appeal dismissed.

George A. Sossaman, of Mobile, for appellant.

Charlie C. McCall, Atty. Gen., for appellees.

RICE J.

W. K Syson, doing business under the name and style of W. K. Syson Timber Company, made application, in writing, to the probate judge of Mobile county, under the provisions of sections 375 and 376 of the Revenue Act 1919 (Acts 1919, p. 445), seeking a refund of the money paid by him for state and county license under the requirements of schedule 126 of section 361 of said Revenue Act. The probate judge denied the application. Thereupon, the applicant gave notice of appeal to the circuit court of Mobile county. The circuit court of Mobile county affirmed the action of the judge of probate.

This appeal is taken from the decree of the circuit court of Mobile county; said decree of the circuit court being assigned by appellant as error.

Appeals are entirely of statutory creation, and in absence of a statutory provision for an appeal, such appeal cannot be maintained. Ex parte Jonas, 186 Ala. 567, 64 So. 960; May v. Courtnay, 47 Ala. 185.

Section 375 of Revenue Act 1919 provides for a refund of money paid by any person to the judge of probate, through error or mistake on the part of the judge of probate, for license. Section 376 of said act provides: "On the application of any such person, his executor, administrator, or assigns, the judge of probate for the county in which such license was taken out shall proceed to ascertain the amount due such applicant under the provisions of the preceding section, and shall grant such certificate as will enable the State Auditor and the Court of County Commissioners to draw his warrant, or their order, respectively, and such warrant or order shall be paid out of any moneys in the State Treasury, or the County Treasury, not otherwise appropriated."

The application is not required even to be in writing. There is no provision, nor...