142 So. 533 | Ala. | 1932
This is a companion case to that instituted for the same purpose upon the relation of Chilton county. Ante, p. 191,
In this case relator is a resident citizen of Chilton county and taxpayer on an assessment of property in that county. While the petition alleges that the state tax commissioner assessed the property of the Alabama Power Company in that county at 45 per cent. of its value instead of 60 per cent. of such value as fixed by law, it does not allege that the property of relator was not likewise assessed at 45 per cent. of its value or less, nor that the taxable property in that county owned by others was assessed at a higher rate than 45 per cent. of its value. So that if such discrimination has the effect of showing a personal private right of relator to remove it (Penney v. State,
He is, as is Chilton county in its case, merely seeking to force the state, by the unauthorized use of its name, to control an administrative function of one of its officers, in respect to a matter which is the prerogative of the state.
The motion of the Attorney General to dismiss the appeal is granted.
Appeal dismissed.
ANDERSON, C. J., and GARDNER and BOULDIN, JJ., concur.