Ass'n of Plant Pol., Etc. v. Ass'n of Plant Pol., Etc.

SIMPSON, Justice.

'This case comes here on appeal from a final decree rendered by the Circuit Court of Jefferson County, in Equity, finding that appellee was entitled to the per capita tax involved, deposited with the First National Bank of Birmingham and Jefferson Federal Savings and Loan Association. The following, as disclosed by the record, gave .rise to this litigation:

On September 24, 1952, certain members of the guards and firemen employed by Hayes Aircraft Corporation in Birmingham, Alabama, had themselves incorporated under the name of Association of Plant Police of Alabama.…