Supreme Court of Alabama November 15, 1901 (Sheffield City Co. v. Tradesmans National Bank)

HABALSON, J.

-The principle is generally' recognized in the books, that taxes are not a lien unless expressly made so by statute.

Mr. 'Cooley says: “In considering this remedy by suit, it is to be kept in mind that it exists only by force of the statute. The statute must, therefore, be closely followed in the proceedings1.” — Cooley on Tax., 444, 449.

Mr.