OPINION
FONES, Justice.
Two Lewisburg banks brought this suit to recover taxes paid under protest to the City of Lewisburg and to Marshall County. The taxes in question were assessed for the year 1975. The tax is upon the shares of stock of stockholders of the banks pursuant to T.C.A. §§ 67-715 — 67-728 inclusive, but is assessed to and collected from banks.
The learned Chancellor agreed with the contention of the banks that Article...
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