HILL, Chief Justice.
This case involves the constitutionality of a population act, specifically the constitutionality of the statutory scheme allowing county tax commissioners to retain either 1% or 21/2% of the school taxes collected by them as reimbursement for collecting school taxes. The Code section at issue here is Code Ann. § 91A-1370 (d) allowing counties with a population of not less than 90,000 and not more than 140,000 persons to retain 1% of the school...
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