Town of Hackleburg v. Northwest Alabama Gas District

HARWOOD, Justice.

This is an appeal by the Town of Hackle-burg from a decree entered in a declaratory judgment action adjudging that a privilege license tax of 1J4 percent of the gross receipts of business done the preceding year imposed pursuant to an ordinance enacted by the Town of Hackleburg was invalid under the laws and constitution of the State of Alabama.

The Northwest Alabama Gas District, a Corporation, was organized under the provisions of Article 9, Title 37 (Secs. 402(47), 402(66a), Code of Alabama 1940. Sec. 402 (47) provides that any two or more municipalities may cause to be…