Jefferson County v. Acker

The plaintiff Jefferson County, Alabama, sued the defendants William M. Acker, Jr., and U.W. Clemon, United States district court judges, to collect from them an occupational tax consisting of one-half percent of their respective salaries, levied by the plaintiff county. The United States District Court for the Northern District of Alabama, Southern Division, where the case is pending, has certified the following question to this Court:

"Is exemption from payment of Jefferson County's occupation privilege tax imposed pursuant to its Ordinance No. 1120 of 1987 a privilege or benefit of…