MEMPHIS RETAIL LIQUOR DEALERS' ASS'N, INC. v. CITY OF MEMPHIS


547 S.W.2d 244 (1977)

MEMPHIS RETAIL LIQUOR DEALERS' ASSOCIATION, INC., et al., Petitioners, v. CITY OF MEMPHIS et al., Respondents.

Supreme Court of Tennessee, Western Division.

February 21, 1977.


Attorney(s) appearing for the Case

George T. Lewis, Jr., Lewis, McKee & Hall, Memphis, for petitioners.

Ross B. Clark, II, Laughlin, Halle, Regan, Clark & Gibson, Memphis, for respondents.


OPINION

FONES, Justice.

Plaintiffs, an unincorporated association of retail liquor dealers, brought this action for declaratory judgment challenging the imposition of a municipal inspection fee and/or privilege taxes. Their contentions are that the inspection fee contravenes the Export-Import Clause, Article 1, Section 10, Clause 2, of the United States Constitution, that it was repealed by implication by a later privilege tax, that if it was not repealed...

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