Alabama Court of Appeals August 28, 1923, 6 Div. 271. (Henry v. Rogers)

SAMFORD, J.

This ease was submitted to the court, sitting without a jury, on the following agreed statement of facts:

“It is agreed that on the 23d day of February at a regular meeting of the board of revenue of Jefferson county at which all the members of said board were present, that a resolution was unanimously passed that three members of the board of revenue, together with the county