SMOKY MOUNTAIN CANTEEN CO. v. KIZER


247 S.W.2d 69 (1952)

SMOKY MOUNTAIN CANTEEN CO. v. KIZER, Commissioner of Finance and Taxation.

Supreme Court of Tennessee.

March 7, 1952.


Attorney(s) appearing for the Case

John A. Rowntree, S. Frank Fowler and Fowler, Long & Fowler, all of Knoxville, for appellant.

Roy H. Beeler, Atty. Gen., Allison B. Humphreys, Sol. Gen., Nashville, and Milton P. Rice, Asst. Atty. Gen., for appellee.


BURNETT, Justice.

The question for our decision in this case is whether or not the appellant is liable for Sales Tax as applied by Chapter 3 of the Public Acts of 1947, 1932 Code Supplement, 1328.22-1328.39, Retailers Sales Tax Statute.

The suit was brought by the appellant for refund of Sales Taxes paid by it under protest. The Chancellor held the tax legally collected and dismissed the bill. As a result this appeal has been duly perfected, briefs filed and...

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