McWilliams v. City of Tallapoosa

1. An act approved December 23, 1896 (Acts 1896, p. 247), constitutes the charter of the City of Tallapoosa. Section 9 of that act contains provision for the making of tax returns by property owners,, and for the assessment for taxation of all the lots and parcels of land ■within the city at their reasonable and just value; it provides further, that the council of said city shall make out, between the first days of April and July in each year, a complete list of all lots of land in the city, which list shall show the names of the owners and matters of description, as well as the value of each…