In Re Opinions of the Justices

In re: Substitute for House. Bill No. 21.

To the Honorable Speaker and Members of the House of Representatives of Alabama.

Sirs:

First. We are of the opinion that both the title and subject-matter of the act relate to the raising of revenue through a gross receipts tax for educational, health, arid relief purposes. It is therefore within the scope of the call of the Governor convening this special session of the Legislature, and requires for its passage the customary majority of each House of the Legislature.

Second. Your inquiry No. 3, touching the constitutionality of the provisions r t this…