In all cases in which the county commission is directed or empowered to levy a special tax for county purposes, such levy shall be made by the county commission
itself upon the assessment last made for state taxes.
History: (Code 1876, §824; Code 1886, §895; Code 1896, §1410; Code 1907, §139; Code 1923, §218; Code 1940, T. 12, §192.)