Alabama Great Southern Railroad v. Wright

1. Where the generality of the taxpayers of a county have paid the taxes levied for a given year, and executions against those who have not paid have been levied, and where one of such alleged defaulting taxpayers, upon whose property a fi. fa. has been levied, interposes an affidavit of illegality, attacking the tax levy on the ground that it is excessive, it is not then lawful for the county authorities to amend the tax levy by reducing the levy as to one of the items and by adding the amount of such reduction to another and different purpose, notwithstanding the levy as thus amended may be…