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HAMILTON COUNTY v. TOWN OF EAST RIDGE

249 S.W.2d 895 (1952)

HAMILTON COUNTY et al. v. TOWN OF EAST RIDGE.

Supreme Court of Tennessee.

June 7, 1952.

Attorney(s) appearing for the Case

Thomas S. Myers, Chattanooga, for appellants.

Frazier, Roberts & Weill, Chattanooga, for appellee.

TOMLINSON, Justice.

The only question in this case is one of law. That question is whether the Town of East Ridge is a municipality within the meaning of Chapter 37 of the Public Acts of 1951, Williams' Code Supplement 1051.10 et seq., whereby the governing body of such a municipality may impose and collect a privilege tax not to exceed ten (10%) percent on the retail sale of beer within the boundaries of the municipality.

The closely considered and able opinion...

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