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TANNER v. TUSCALOOSA COUNTY COM'N

1900900.

594 So.2d 1207 (1992)

Robert C. TANNER v. TUSCALOOSA COUNTY COMMISSION, et al.

Supreme Court of Alabama.

February 14, 1992.

Attorney(s) appearing for the Case

Herbert M. Newell III of Tanner & Guin, P.C., Tuscaloosa, for appellant Robert C. Tanner.

Barry L. Mullins and Robert M. Spence of Mullins & Smith, Tuscaloosa, for appellee Tuscaloosa County Com'n.

David B. Ellis of Burns, Ellis, Cockrell & Cockrell, Tuscaloosa, for appellee Tuscaloosa County.

INGRAM, Justice.

Robert C. Tanner sued the Tuscaloosa County Commission ("county commission") and its members, seeking an order declaring void certain portions of an act of the Alabama legislature having application to transactions occurring in Tuscaloosa County. The legislation, Act 90-323, 1990 Ala. Acts, authorizes the county commission to impose a tax of not more than two cents per gallon on all motor fuels sold, delivered, or taken from storage in Tuscaloosa...

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