FELTS, Justice.
This suit was brought to recover taxes and penalties paid under protest by complainant for the year 1960, upon a deficiency assessment made in 1961, under T.C.A. §§ 67-4201 to 67-4203, Item 28, which provides that every person engaged in the business of a collection agency, or of forwarding accounts for collection, shall pay a privilege tax equal to one-third of one percent of his "gross collections."
This statute requires him, on...
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