City of Talladega v. Ellison

GOODWYN, Justice.

The City of Talladega, appellant, filed; a bill in equity against E. Stewart Ellison, appellee, seeking ascertainment and collection of license taxes alleged to be owed by appellee. The bill is framed under the. provisions of Code 1940, Tit. 37,' Chapter 15, Art. 4, §§ 760 to 771, Act.No. 152, appvd. March 4, 1937, Gen. Acts Ala. Ex. Sess. 1936-37, p. 169, providing for “cumulative remedies for collection of license tax” by municipalities of the state. Appellee’s demurrer to the bill was sustained and appel-' lant declined to amend. Thereupon the court rendered a decree…