The opinion
BUTTS, Justice
(concurring in part and dissenting in part).
I concur in the affirmance of the trial court’s judgments, except to the extent that it affirms that portion of the judgments holding that the non-claims statute, Ala.Code 1975, § 11-47-23, applied to the plaintiffs’ claim regarding tax revenues from fire insurance premiums. I dissent from the affir-mance of that portion.