Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1896-04-11
YESTERDAY IN THE COURTS
Important Supreme Court Case
Gained for the City.
THE POOL SELLING CASES
City Special License Tax Is Held by the Su
preme Court to Be Constitutional-Th
Torrey Will Contest

Very little business of interest was
transacted yesterday at the county court
house. Everybody nearly and every
thing was more or less devoted to poll
tics.
The case against 7. G. Hewlett and
others for selling pools on races outside
of the state, recently appealed to the
criminal court from the inferior criminal
court, was entered into yesterday after
noon before Judge Greene. A statement
of facts was reduced to writing by City
Attorney r. V. Evans and Attorney r.
j. Lowe for the defendants. The ar
gument in the case will be continued to-
day at 10 o'clock.
Didn't Find q Bill.
The grand jury gave a full and
thorough investigation of the circum-
stances of George Buehanans killing by
Policeman Bodeker, but they did not find
bill. 1t seems that there was nothing
to show that the unfortunate killing was
not an accident, for which no criminal
blame could attach to the officer.
Torrey Will Case
is still on trial in the probate court
Judge Porter discharged the jury at noon
yesterday until Monday on account of
the primaries today. AS is known to the
reading public, the late Mr.. Sam Torrey
devised all his property to his relict, the
wife of his second marriage The will
is contested by Mr. Warren Torrey, son
of Mr.. Sam Torrey by his first marriage.
The case has been in the courts for some
time, and the costs amount to something
like $1,000 The estate is valued at about
$4,000 and includes the property known
as the Kimball house on Eighteenth
street.
Not Unconstitutional.
The supreme court of Alabama has de-
cided, as reported in yesterdays State
Herald. that the special license tax i'm
posed by the city on merchants is not
unconstitutional This is estimated to be
worth $4,000 annually to the city Here
tofore this tax has been almost uncollecti-
BILE, as in nearly every instance the tax
was taken to the courts for contest, but
now those behind viii have to pay up
under the ruling of the court on the ques-
tion.
The case was that of T. H. Holt VS..
mayor and aldermen of Birmingham, At
torney j. M, McMaster appearing for APP
pellant and City Attorney R. V. Evans
for appellee.
Judge Coleman's opinion is as follows:
Appeal from the criminal court of JEFF
ferson county.
Coleman, 1.-THE defendant was con-
victed and fined $40 for the violation of a
city ordinance, from which he prosecutes
this appeal The city imposed a license
tax upon occupations and business car
fed on within it's limits, and upon per-
sons keeping marble yards the license tax
was $40. The city ordinance reads as fol-
lows: Amy person who shall engage in
any business for which a license is re-
quired before having paid for and taken
out such license shall, upon conviction,
be fined" etc. The charter confers upon
the city ample authority to tax business
and Avocations and to impose penalties
for falling to take out a license. The Ii
cense tax and the ordinance are within
the authority conferred by the legisia-
ture. The contention of the defendant Is
That the legislature exceeded it's consti-
tutonal authority in comforting the pow
er upon the city, and that the city char
ter in this respect Is null and void. The
argument is based upon the following
constitutional provision: ARTICLE 4, sec
tion So: The general assembly shall not
have power to authorize any municipal
corporation to pass any laws inconsistent
with the general laws of the state" The
general law relied upon was adopted Feb
Fuary IS, 1887, and reads as follows:
''Sec. 499 Cities and towns may adopt
provisions of this chapter.-Any incor-
porated city or town in this state may,
by an ordinance, adopt the provisions of
this chapter regulating the assessment
and collection of taxes by such city Of
fcer or agents so far as the same may be
applicable, and shall have the same right
10 sell property and make titles to prop
krty sold for taxes, as Is provided for
collecting state and county taxes; but
any such city or town must HrSt, Dy or
FINANCE, adopt such parts of this chap
ter for said purpose as they desire to put
in force, but no city Except Mobile,
Montgomery, Marion, Brewton, Cullman
and Selma), or town or county, shall as
bess levy or collect any license tax on
hny business or occupation upon which
the state does not assess levy or collect
such license tax. Nothing herein con-
tained shall affect the provisions of the
bet for the reduction and funding of the
hebt of the city of Mobile, approved
March 9, 1875 The city council of Ope-
hika may assess levy and collect IL
tense tax on banks or bankers, the keep
ers of livery stables, of meat markets
hnd those engaged in the business of run
hing drays and hacks for hire"
This act was amended December 8,
hS88 (acts 1889, p. 1D, as follows
BE is enacted by the general assem-
bly, of Alabama, That an act entitled an
act to amend section 499 of the code of
Alabama, approved February Is. 1887, be
amended so as to read follows, to-wit:
Sec. 499. Cities and towns may adopt
provisions of this chapter-Any incorpo-
rated city or town in this state may by
an ordinance, adopt the provisions of this
chapter regulating the assessment and
collection of taxes by such city officers
or agents, SO far as the same may be APP