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NASHVILLE, C. & ST. L. RY. v. WALLACE

No. 176.

288 U.S. 249 (1933)

NASHVILLE, CHATTANOOGA & ST. LOUIS RAILWAY CO. v. WALLACE, COMPTROLLER OF THE TREASURY OF TENNESSEE, ET AL.

Supreme Court of United States.

Decided February 6, 1933.

Attorney(s) appearing for the Case

Mr. Fitzgerald Hall, with whom Mr. Frank Slemons was on the brief, for appellant.

Messrs. W.F. Barry, Jr., and Edwin F. Hunt, Assistant Attorneys General of Tennessee, with whom Mr. R.H. Beeler, Attorney General, was on the brief, for appellees.

MR. JUSTICE STONE delivered the opinion of the Court.

Appellant brought suit in the Chancery Court of Davidson County, Tennessee, under the Uniform Declaratory Judgments Act of that state,1 c. 29, Tennessee Public Acts, 1923, to secure a judicial declaration that a state excise tax levied on the storage of gasoline, c. 58, Tennessee Public Acts, 1923, as amended by c. 67, Tennessee Public Acts...

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