52 So. 326 | Ala. | 1910
That there is a well-defined distinction between general taxation and a local assessment for public improvements, such as pavements, sewerage, etc., there can he no doubt. It is also settled that constitutional or statutory exemption of public property from general taxation does not necessarily exempt it from special local assessment for public improvements ; hut, while there is a conflict, • the weight, and, we think, the sounder authorities, hold that general language in a statute giving cities power to. levy assess
There is another question which should be borne in mind in arriving at the legislative intent, and which seems to have been ignored in those cases holding that county property was liable to said special tax. The Constitution expressly limits this tax so as not to exceed the increased value of the property resulting from
The bill, being without equity, was subject to the demurrers testing its equity (section 3121 of the Code of 1907), and which were properly sustained, and the decree of the chancery court is affirmed.
Affirmed.