Home Ins. Co. v. City of Birmingham

On Rehearing.

Appellee now insists that the money paid for the benefit of Fireman’s Pension and Relief Fund should not be recovered by appellant.

With reference to this tax of 1% per cent., this court in Cobbs, City Treasurer, v. Home Ins. Co. of New York, 18 Ala. App. 206, 91 So. 627, 629, and reaffirmed in the case of Home Ins. Company v. Cobbs, 20 Ala.App. 491, 103 So. 165, had this to say: “The tax or license levied by the act of 1915 (page 898 et seq.) as amended 'by the act of 1919 (pages 111— 116) is a tax levied by the Legislature for the benefit of the various municipalities falling…