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CITY OF TALLADEGA v. ELLISON

7 Div. 177.

79 So.2d 551 (1955)

CITY OF TALLADEGA v. E. Stewart ELLISON.

Supreme Court of Alabama.

April 14, 1955.

Attorney(s) appearing for the Case

Dixon, Wooten & Boyett, Talladega, for appellant.

Ellis & Fowler, Columbiana, and Huel M. Love, Talladega, for appellee.

Lawrence K. Andrews, Union Springs, for Alabama League of Municipalities, amicus curiae, in behalf of appellant.

GOODWYN, Justice.

The City of Talladega, appellant, filed a bill in equity against E. Stewart Ellison, appellee, seeking ascertainment and collection of license taxes alleged to be owed by appellee. The bill is framed under the provisions of Code 1940, Tit. 37, Chapter 15, Art. 4, §§ 760 to 771, Act No. 152, appvd. March 4, 1937, Gen. Acts Ala. Ex. Sess. 1936-37, p. 169, providing for "cumulative remedies for collection of license tax" by municipalities...

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