Home Ins. Co. v. Cobbs

This action was instituted by J. Lewis Cobbs, as treasurer of the city of Montgomery, for the use of the “board of trustees of the firemen’s pension and relief fund,” to recover of appellant insurance company a tax alleged to be due on the 1st day of February, 1920, under the provisions of an act of the Legislature ap-, proved February 17, 1919 (Acts 1919, p. Ill), amendatory of an act approved September 28, 1915 (Acts 1915, p. 898).

The case was here on former appeal when the constitutionality of the act was passed upon (Cobbs, Treasurer, v. Home Insurance Co., 18 Ala. App. 206, 91 So. 627),…