72 So. 258 | Ala. | 1916
“The term (assessment) commonly includes two 'distinct processes: First, the preparation of a list by the proper officers, comprising a description of all the persons or property found within the jurisdiction, and liable to contribute to the particular tax; and, second, an estimate by the assessors of the value of the
“The assessment is an indispensable prerequisite to the validity of a tax against any individual, for without a valid assessment there can be no lawful attempt to collect the tax or to enforce it against any specific property. Mere irregularities in the assessment will not affect its validity, but only such omissions or defects as go to the jurisdiction of. the assessors, or deprive the taxpayer of some substantial right.” — 37 Cyc. 987b.
Again, the assessment roll must be made by the city clerk or some person authorized by the town council. This assessment roll was not made by an authorized person, and apparently he merely' copied the total assessed value of personalty from the county assessment book for the preceding year, without any reference to the items or the mass of property to be taxed; in short, it does not appear from the book that plaintiff owned any personal property whatever. Hence jurisdiction of the personalty was never acquired by the municipality.
Our judgment is that the assessment was a legal nullity; that there was nothing to support the execution under which plaintiff’s property was seized; and that the sale of it was a sheer conversion by the municipality, without any authority of law.
There is no escape from, the conclusion that plaintiff was entitled to recover the amount awarded by the verdict, and the jury were properly instructed to so find.
The trial judge properly instructed for the plaintiff, and the judgment will be affirmed.
Affirmed.