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ILLINOIS CENTRAL R. CO. v. GARNER

231 S.W.2d 352 (1950)

ILLINOIS CENTRAL R. CO. v. GARNER, Shelby County Trustee et al.

Supreme Court of Tennessee.

Rehearing Denied July 15, 1950.

Attorney(s) appearing for the Case

R. C. Beckett, Chicago, Illinois, Lucius E. Burch, Jr., Memphis, V. W. Foster, Chicago, Illinois, Chas. A. Helsell, Chicago, Illinois, for complainant.

Lake Hays, Henry W. Dunivant, Dunlap Cannon, Jr., and Frank C. Byrd, all of Memphis, for defendants.

PREWITT, Justice.

Complainant, Illinois Central Railroad Company, seeks to recover interest and penalties paid under protest to defendants, Riley C. Garner, County Trustee of Shelby County, Tennessee, and Shelby County, Tennessee. On August 1, 1947, the Railroad and Public Utilities Commission assessed the property of complainant for the 1947-1948 biennium under sections 1508-1540 of Williams' Code. From this assessment complainant appealed to the State Board of Equalization...

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