Jesse J. Cox, Robert Otis, Moses Warring, James M. Brainard, partners as Cox, Otis & Co., plaintiffs in error, vs. Elisha B. Lott. In error to the Supreme Court of the State of Alabama.Court records regarding the case of Cox vs. Lott. The plaintiffs, Jesse J. Cox, Robert Otis, Moses Warring, and James M. Brainard were members of a mercantile firm known as Cox, Otis & Co. based in Mobile, Ala. They owned several steamboats which transported freight and passengers on the Alabama, Bigbee, and Mobile Rivers. The defendant, Elisha B. Lott, was a tax collector who assessed the steamboats. The plaintiffs denied the validity of the assessment and refused to pay the taxes. Lott then threatened to seize the boats, so Cox, Otis & Co. paid him the taxes assessed plus other fees Lott demanded such as legal and perquisite fees."" The firm's members have now taken Lott to court in order to get their money back, stating that his demands were illegal.""Complaint -- Summons -- Plea, defendant's -- Statement, agreed -- Schedule -- Judgment, circuit court -- Bond, appeal, from circuit court -- Citation of appeal, circuit court -- Certificate of clerk, circuit court -- Judgment, supreme court -- Opinion, supreme court -- Bond, writ of error -- Certificate, clerk supreme court -- Petition for writ of error -- Writ of error -- Citation and service -- Bond.