by the Alabama State Legislature, Alabama State Constitution of 1901… (1901)
“ To levy and collect annually, in addition to all other taxes now authorized or permitted, a special tax or taxes of not exceeding two percent on the value of all taxable property therein as determined for state taxation in the same manner as other county taxes are levied and collected. Such tax may be upon all property in the county, or upon all property in any district the boundaries of which the governing body of such county shall describe and which it shall determine to be specially improved and benefited by any proposed use or expenditure of the proceeds of such tax. ”
