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HORNBEAK v. HAMM

Civ. A. No. 2608-N.

283 F.Supp. 549 (1968)

Martha A. HORNBEAK, for herself and for all others similarly situated, Plaintiff, v. Phillip HAMM, Commissioner of Revenue for the State of Alabama, and his successors in office, Defendant.

United States District Court M. D. Alabama, N. D.

April 10, 1968.

Attorney(s) appearing for the Case

Barry Hess, Matranga, Hess & Sullivan, Mobile, Ala., and George C. Longshore (Cooper, Mitch & Crawford), Birmingham, Ala., for plaintiff.

MacDonald Gallion, Atty. Gen. of Alabama, Montgomery, Ala., and Willard W. Livingston, as counsel, Dept. of Revenue and Asst. Atty. Gen. of Alabama, and Herbert I. Burson, as Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen. of Alabama, Montgomery, Ala., for defendant.

Before GODBOLD, Circuit Judge, and JOHNSON and PITTMAN, District Judges.

GODBOLD, Circuit Judge:

The plaintiff, as the owner of real estate in Alabama and as a citizen and taxpayer, brings this suit in an effort to require uniform assessment of property throughout the State of Alabama for ad valorem tax purposes.

I

Uniformity of assessment is required by § 211 of the Alabama Constitution1 and by the Alabama statutes.2

The plaintiff alleges a cause...

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