Jefferson County v. City of Birmingham

At the filing of the bill the respondent, the county of Jefferson, had in its treasury the sum of $90,627.71, being one-half of the road tax levied and collected for the year 1928, which, under the statute, in the main, was due to be paid to the city of Birmingham for the maintenance of its streets. Code 1923, § 6774.

But, as the bill alleges, the respondent, the county of Jefferson, through its board of revenue, has refused to comply with the statute, claiming that during the past several years it was entitled to deduct from the gross amount of road taxes theretofore collected, the statutory…