71 So. 100 | Ala. | 1916
The matter of controversy here brought under review results from the ruling of this court sustaining the validity of the statute subjecting “solvent credits” to taxation. —Code, § 2082, par. 1, subd. 7; State v. Alabama Fuel & Iron Co., 188 Ala. 487, 66 South. 169, L. R. A. 1915A, 185. Before that deliverance was made the expression to the contrary in the opinion in Barnes v. Moragne, 145 Ala. 313, 41 South. 947, was generally regarded as decisive of the invalidity of the provision subjecting “solvent credits” to taxation. The expression was found upon full consideration to be obiter dictum. At the recent session of the Legislature “solvent credits,” other than those specially'therein excepted, were exempted from taxation. — Acts 1915, p. 107.
The complainant (appellee), a corporation, filed this bill against the tax collector, Bower. The bill was twice amended. As finally constructed, the prayer of the bill is that the court order and decree the return to complainant of a certain sum of money which it has paid to the tax collector as taxes charged against the complainant, together with prayer for such relief as to the court might seem just and proper. The object sought to be attained is the return to the complainant of money paid by it to the tax official in discharge of an exaction made of it under the tax laws of the state. The complainant’s assessments for the years'1909 to 1914, inclusive, were governed by the provisions of subdivision 9, Code, § 2082. The system therein provided requires the corporation to make return to the assessor of its capital stock and its value per share, together with possible data
■(1) This court has repeatedly ruled that equity will afford no relief to or for a complaining taxpayer, or one assessed as a taxpayer, unless his case presents some special matter of equitable cognizance. — Oates v. Whitehead, 178 Ala. 209, 55 South. 803, and cases therein noted. Illegality, hardship, or irregularity alone in respect of taxation or of its exaction in a concrete case will not suffice to justify the interposition or action of a court of equity at the instance of a complaining taxpayer. — Authorities, supra.
According to the averments of the quoted paragraph of the bill as last amended, the payment of the money to the tax collector was involuntary. — Raisler v. Mayor, etc., 66 Ala. 194; Prichard v. Sweeney, 109 Ala. 651, 657, 658, 19 South. 730; Lamborn v. County, etc., 97 U. S. 181, 24 L. Ed. 926, and other authorities therein cited. The facts averred show a right in the appellee to recover the money paid to the collector under the circumstances disclosed. — Raisler v. Mayor, etc., supra; Erskine v. Van Arsdale, 15 Wall. 75, 77, 21 L. Ed. 63.
The decree is reversed, and the cause is remanded.
Reversed and remanded.