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STROOP v. RUTHERFORD COUNTY

567 S.W.2d 753 (1978)

Robert T. STROOP and wife, Mary H. Stroop, J.W. Robinson and wife, Callie M. Robinson, Claiborn J. Harrell and wife, Rebecca Bell Harrell, and Bobby Tarpley and wife, Reba C. Tarpley, suing Individually and on behalf of others similarly situated, Appellants, v. RUTHERFORD COUNTY, a Political Subdivision of the State of Tennessee, Ben Hall McFarlin, County Judge of Rutherford County, Tennessee, Ed Elam, County Court Clerk of Rutherford County, Tennessee, Allen J. Stockard, County Trustee for Rutherford County, Tennessee, and Homer Jones, Register of Deeds for Rutherford County, Tennessee, Appellees.

Supreme Court of Tennessee.

June 5, 1978.

Attorney(s) appearing for the Case

Kenneth W. Snell, Murfreesboro, James M. Sykes, Nashville, for appellants; Joe K. Walker, Springfield, of counsel.

Larry K. Tolbert, Wm. T. Sellers, Murfreesboro, for appellees; Smith & Sellers, Murfreesboro, of counsel.

OPINION

BROCK, Justice.

The plaintiffs bring this action on behalf of themselves and others similarly situated to recover payments of privilege taxes levied upon transfers of realty pursuant to an unconstitutional private act of the legislature, Chapter 172 of the Private Acts of 1969. Pursuant to the motion of the defendants, the trial court dismissed the complaint for failure to state a claim upon which relief...

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