JEFFERSON COUNTY v. SWINDLE

77-495.

361 So.2d 116 (1978)

JEFFERSON COUNTY, Alabama v. J. Ben SWINDLE, Director of State Agency for Social Security.

Supreme Court of Alabama.

July 28, 1978.


Attorney(s) appearing for the Case

Edwin A. Strickland, Jefferson County Atty., Birmingham, for appellant.

William J. Baxley, Atty. Gen. and David W. Clark, Asst. Atty. Gen., for appellee.


SHORES, Justice.

The question presented by this appeal is whether the state or county is liable for the employer's share of social security tax on salary supplements paid to state personnel from the county treasury.

The trial court held, in a declaratory judgment action brought by the county, that the county was liable. It appealed. We reverse.

The Federal Social Security Act was amended in 1950 by the inclusion...

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