FAULKNER, Justice.
This is an appeal from a summary judgment granted in favor of W.C. Sims, individually and as representative of a plaintiffs' class, and against defendants, James White, as Commissioner of Revenue for the State of Alabama; Annie Laurie Gunter, as Treasurer for the State of Alabama; Foster Weed as Tax Assessor of Covington County, Alabama; Margaret P. Bass, as Tax Collector of Covington County, Alabama; and William P. Smith, as Chairman
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