State Ex Rel. Rabren v. Baxter , 46 Ala. App. 134 ( 1970 )

ON APPLICATION FOR SECOND REHEARING

PER CURIAM.

This cause is before us on appellee’s second application for rehearing.

The application presents nothing that has not been previously raised and argued except the contention that the pleadings did not sufficiently raise the question of domicile and the cause was tried in the court below solely on the question of the residence in Alabama vel non of appellee during the years for which the tax was levied. With that we disagree. The paramount questions raised in the trial court and decided were whether or not the assessments were valid and the notices sufficient, both of which, we have already decided against the appellee. As to those issues we adhere to the views expressed in our original opinion.

Appellee also complains that our opinion did not sufficiently apprise the trial court as to whether or not the issues are to be retried. We are persuaded that there is some merit in that complaint. We think the issues involving the validity of the assessments and the sufficiency of the notices were fully litigated.

In order to bring this litigation to an end in this court and to relieve the trial court of any further burden in the matter the second application for rehearing is granted, our original opinion and the judgment pursuant thereto and our opinion and judgment on the first application for rehearing are modified, the judgment of the trial court ordering the writ of mandamus to void and hold for naught the writ of garnishment is affirmed, and the judgment of the trial court ordering the writ of mandamus to void the assessments is reversed and judgment here rendered vacating and voiding that part of the writ tí mandamus that required the appellant to void and hold for naught the assessments, and denying the petition of appellee for that part of the writ pertaining to the enforcement of the assessments.

Application for second rehearing granted; opinion again extended, affirmed in part and reversed and rendered in part.