Strickland v. Newton County

Hill, Justice,

dissenting.

In Mangelly, supra, the majority held that the local option sales tax Act was unconstitutional, i.e., neither the counties nor cities are entitled to receive those funds. However, the majority now say the counties are entitled to receive the undistributed funds.

If neither counties nor cities are entitled to the funds, neither should get them. Since the funds nevertheless are to be distributed, both should get them rather than either one or the other.