W. S. Brewbaker, Inc. v. City of Montgomery

With the majority holding that the demurrer to Counts 1, 2, and 4 should be overruled I agree.

The majority sustain the demurrer as to Counts 3, 5, and 6, and hold that the .City of Montgomery may levy taxes under § 700, Title 37, Code 1940. For reasons hereinafter set out, I do not agree that the City is authorized by § 216, Constitution 1901, to levy pursuant to § 700, Title 37.

Counts 3 and 6.

Counts 3 and 6 both allege that the levy “was invalid because it was made on May 19, 1950, for the tax year October 1, 1950— September 30, 1951.” The basis for recovery in these two counts is that the…