ESSO STANDARD OIL COMPANY v. COBB


301 S.W.2d 368 (1957)

ESSO STANDARD OIL COMPANY, Appellant v. John B. COBB, County Court Clerk, Appellee.

Supreme Court of Tennessee.

March 8, 1957.


Attorney(s) appearing for the Case

Waller, Davis & Lansden, Nashville, for complainant.

Elmer D. Davies, Jr., County Atty., Nashville, George F. McCanless, Atty. Gen., Allison B. Humphreys, Solicitor Gen., Nashville, Milton P. Rice, Asst. Atty. Gen., for defendant.


SWEPSTON, Justice.

The question for solution in this case is whether an operator of an oil depot who pays a privilege tax under Item 71 of T.C.A. § 67-4203 must pay also the retail service station privilege tax under Item 8(b) of said section, by reason of the fact that sales of motor fuel and lubricants are made to farmers, contractors and truckers, who are the consumers of said products.

The appellant under...

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