Public-domain · open source
OpenJurist

173 Ala. 209

Oates v. Whitehead

Supreme Court of Alabama

Decided June 13, 1911

Supreme Court of Alabama · decided 1911-06-13

Heard before Hon. L. I). Gardner. Bill by.W. S. Oates against W. J. Whitehead, as Tax Collector, for injunction. Decree sustaining demurrer to the bill, and complainant appeals.

Relies on Alabama Gold Life Insurance v. Lott · City of Ensley v. McWilliams · Town of New Decatur v. Nelson

Good law ✅— No negative treatment on recordhow we know

Affirmed · Decided 1911-06-13

How this case has been cited

Cited by 9 later decisions — most recently October 1951

9 state decisions

3019111920193019401950decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

McCLELLAN, J.

¶1If it be assumed (for the occasion only) that this bill shows illegality and hardship and irregularity in respect of the sum (tax) against the collection of which, by the tax collector, complainant invokes injunctive process, still his bill is not maintainable, because the case made thereby does not show, in addition, any lead to the application of recognized principles of equitable jurisdiction. — Ala. Gold Life Ins. Co. v. Lott, 54 Ala. 499, 508, 509; City of Ensley v. McWilliams, 145 Ala. 159, 41 South. 296, 117 Am. St. Rep. 26; Town of New Decatur v. Nelson, 102 Ala. 556, 15 South. 275.

¶2The chancellor, in sustaining the demurrer, followed and correctly applied the principles announced in the ■cited decisions of this court — decisions amply and accurately setting forth the reasons supporting the conditions therein entertained. There is no occasion to reiterate them. The decree is, hence, affirmed.

¶3'

¶4Affirmed.

Simpson, Anderson and Mayfield, JJ., concur.
/173/ala/209 · .json · Public domain