CHICAGO & SOUTHERN AIR LINES v. EVANS


240 S.W.2d 249 (1951)

CHICAGO & SOUTHERN AIR LINES, Inc. v. EVANS.

Supreme Court of Tennessee.

May 7, 1951.


Attorney(s) appearing for the Case

Charles L. Cornelius and W. Ovid Collins, Jr., Nashville, R.S. Maurer and L.E. Black, Jr., Memphis, for appellants.

Allison B. Humphreys, Jr., Asst. Atty. Gen., for appellee.


NEIL, Chief Justice.

The complainant filed its original bill in the chancery court against the State Commissioner of Finance and Taxation to recover $8,077.65, which represented the total amount of taxes assessed against it under the State Retailers' Sales Tax Statute, the said amount having been paid under protest. Contention is made in the bill that it is exempt from all privilege taxes pursuant to the provisions of Chapter 34, Public Acts of 1949.

The Commissioner...

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