Turner v. STATE DEPT. OF REVENUE

Robert Doyle Turner challenged a drug tax and penalty assessed by the State Department of Revenue pursuant to Ala. Code 1975, § 40-17A-1 through § 40-17A-16. The trial court affirmed the assessment and the penalty. Turner has appealed.

On February 20, 1992, law enforcement officers executed a search warrant on Turner's residence, a mobile home in Mobile County, where they seized a quantity of marijuana and some cash from the premises. The search warrant violated the Fourth Amendment to the United States Constitution; therefore, the evidence seized during the search was suppressed at Turner's…