Long v. Roberts & Son

This cause was originally assigned to Justice Gardner for preparation of an opinion, but upon consideration thereof in consultation the views expressed therein did not meet with the full approval of a majority of the court. The opinion prepared, however, states the case with citation of authorities, which are likewise reviewed in State Tax Commission v. Hopkins (Ala. Sup.) 176 So. 210, 1 this day decided, and these opinions considered together constitute a sufficient discussion of the questions presented and cases noted,' without further elaboration here.

All of the members of the court concur…