Lane v. Roma Lumber Co.

BOULDIN, Justice.

To make a valid sale of the property of the taxpayer for delinquent taxes, every substantial requirement of law must be followed by the authorities. Greil Bros. Co. v. Montgomery, 182 Ala. 291, 62 So. 692, Ann.Cas.1915D, 738; Johnson v. Harper, 107 Ala. 706-708, 18 So. 198.

The tax collector, empowered to levy upon and sell personal property, pursuant to Code, § 3060, is authorized to sell only so much as is necessary to “satisfy the taxes, fees and expenses of sale.”

When a levy is made upon several distinct parcels or units of personal property, and' advertised as such,…