107 Ala. 691 | Ala. | 1894
This bill is filed by a majority of the citizens and property owners of the town of Albertville, in this State, against the Mayor and Councilmen of that town, praying that they be “released and relieved from any obligation to pay any part of the sum of two hundred and fifty dollars,” which the bill alleges has been unlawfully subscribed by the defendants, for the corporation, to the State agricultural college which is now being built within the corporate limits of the town ; and that defendants be enjoined from ‘ ‘collecting, or attempting to collect any general taxes or license taxes from the citizens of the corporation of Albertville until the property of said corporation is assessed and the values regulated in proportion to the volume of business and value of trade or profession as the law directs ; and until said defendants publish a full and complete report of the financial condition of said corporation..”
• The town was chartered by special act, February 18, 1891. (Acts 1890-91, p. 971). Full power is given by the charter to the mayor and councilmen to levy taxes on real and personal pi'operty, within the town, in order to provide public revenues ; and ample procedure • and machinery are provided for the assessment and collection of such taxes, with power to sell property, real and
If it were conceded that section 20 of the charter above copied is unconstitutional, as insisted by appellees, we do not think the concession would aid the equity of the bill. We have no brief in behalf of the appellees, and do not know just what line of argument is intended by their counsel, in support of the bill, in respect of the subscription and payment of $250. to the use of the college. There is painful uncertainty arising out of the averments of the bill, as to what form the action of the municipal board has assumed, in the matter of collecting from the people the funds with which to pay this subscription. The first statement is that complainants, who constitute a majority of the citizens and property owners of the town, are illegally assessed and taxed by the defendants, and by them called upon and urged to pay said taxes, for the purpose of liquidating said subscription arbitrarily subscribed by defendants. This averment, as will be noticed, is that the complainants have been assessed and taxed; which is to say, that a capitation tax has been levied upon them for the purpose of paying the subscription. Again, in another place, in the bill, it is said, that the unlawful and illegal attempt lo collect “the general taxes of the town” (italics ours) for the purpose of paying the subscription, aforesaid, redounds to the in
It is nowhere alleged that defendants have taken any steps to coerce payment of the tax, whatever may be the form of its assessment. On the contrary the bill negatives, (and, indeed,'complains, thereof, as we have already seen) that they have taken any of the steps prescribed by the charter, indicating a purpose to coerce collection of the supposed unlawful tax; nor does it appear that they have done, or threatened, even, to do anything, indicating a purpose to collect it by trespasses upon the complainants. The most we can get out of the bill is, that the defendants have made some sort of an assessment upon complainants, (what sort or form thereof, we know not) and called upon and urged them to pay the same. There is certainly no harm, but possibly a commendable exhibition of public spirit, in the defendants seeking, from the citizens interested therein, voluntary contributions to the erection of an institution of learning in their town.
To our minds there is no equity in the bill. We will reverse the decree and remand the cause, with instructions to the chancellor to dismiss the bill and dissolve the injunction unless the bill is amended so as to give it
Reversed and remanded.