Jefferson County v. Swindle

SHORES, Justice.

The question presented by this appeal is whether the state or county is liable for the employer’s share of social security tax on salary supplements paid to state personnel from the county treasury.

The trial court held, in a declaratory judgment action brought by the county, that the county was liable. It appealed. We reverse.

*117The Federal Social Security Act was amended in 1950 by the inclusion of § 218, 42 U.S.C. § 418, to allow states to contract with the Federal Government for social security coverage for state and local employees. In that same year, the Alabama Legislature…