CHAPMAN, Justice.
The City of Pensacola, on February 8, 1949, enacted Ordinance No. 8-49, authorizing additions, extentions and improvements to its existing sewer system and further authorized the issuance of sewer certificates in the aggregate sum of $400,000. The City adopted an Ordinance on October 8, 1948, levying an excise tax on the sale to consumers of electricity, water, gas and telephone services, with which to service the sewer certificates over a period...
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