141 Ala. 250 | Ala. | 1904
In this action Calhoun county claims as for license taxes due from defendant for the years 1899, 1900 and 1901, respectively, and also as for fees earned by the county tax commissioners in reporting
There was no misjoinder1 of counts in the complaint and this is true regardless of whether the tax commissioner's fees are in the nature of costs or of a penalty. It was long ago held by this court that debt was a form of action appropriate for recovery of a statutory penalty.- — Spence v. Thompson, 11 Ala. 746.
The statute empowering “the court of county commissioners of each county” to levy the county license taxes does net mean that each county in the State, or each county where the licensed business is done, may add to the tax required by the State for a particular license, but is construed as permitting the county tax in each county wherein such particular license is issued and in that county only. — Southern Ry. Co. v. Mitchell, (Ala.) 37 South 85.
Upon this consideration it must be held that the third plea was good as against any ground of demurrer interposed thereto; and also that the fact appearing in the
The evidence showed no defense as against plaintiff’s claims for taxes and fees accruing on taxes for 1899. The orders of the commissioner's court introduced to show levies of county taxes made by that court were each sufficient to create such levies and were properly admitted in evidence.
That defendant could not avail itself of licenses issued to> other corporations whose property was bought by defendant. was adjudged in Southern Car & Foundry Co. v. The State, 133 Ala. 624. Since the order for the production of defendant’s books’ was never enforced or complied with, it could not have been injurious.
Reversed and remanded.