City of Birmingham v. Henry

• The bill is by the city of Birmingham to enjoin the commissioner of licenses of Jefferson county from assessing and collecting the city ad valorem taxes on motor vehicles.

The purpose of the bill is to challenge the constitutionality of the Act of July 16, 1931, creating the office of commissioner of licenses in counties of 300,000 or more population, etc.; and particularly subsection (f) of section 15 of the act, empowering the commissioner to assess and collect such ad valorem taxes and retain a commission of 5 per cent, for his services in addition to the salary and other perquisites…