Russell v. City of Selma

The agreed statement of facts, upon which the trial was had, before the court sitting without a jury, makes clear the question at issue; and it is set out in full in the report of the case.

Upon the above, appellant was found guilty. And the action of the trial court in so adjudging him is the only matter presented for our consideration.

We think the said action without error.

It is true enough that a municipality “has no right to levy a privilege or license tax on the delivery of a lawful article or commodity in the city or its police jurisdiction, when the sále or contract of sale was not made…