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LOGAN'S SUPERMARKET v. ATKINS

304 S.W.2d 628 (1957)

LOGAN'S SUPERMARKETS, Inc., et al. v. Z. D. ATKINS, Commissioner of Finance and Taxation of the State of Tennessee, et al.

Supreme Court of Tennessee.

July 29, 1957.

Attorney(s) appearing for the Case

George F. McCanless, Atty. Gen., Allison B. Humphries, Sol. Gen., Nashville, Milton P. Rice, Asst. Atty. Gen., for appellants.

Larry B. Creson, Memphis, Edwin F. Hunt and Cecil Sims, Nashville, Robert W. Sweet, New York City, for appellees.

PREWITT, Justice.

The bill was filed by complainants, Logan's Supermarket Inc., et al., seeking a declaratory judgment with respect to Chapter 97 of the Public Acts of Tennessee of 1957, known as the Trading Stamp Act.

This Act provides as follows:

"An Act to be entitled: An Act to amend Code Section 67-4203, Item 106, to increase the privilege tax upon trading stamp companies and to impose a privilege tax upon persons, firms, or corporations using...

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