SHORES, Justice.
This tax case presents the question whether Act No. 87-537, Ala. Acts 1987, violates Art. IV, § 105, of the Constitution of Alabama of 1901. The appellants claim that the subject of that local act is subsumed by § 40-12-4, Ala.Code 1975, a general act that specifically authorizes county commissions to levy a tax measured by gross receipts, parallel to the state sales and use tax, in order to provide for public education in the counties....
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