CITY OF CARYVILLE v. CAMPBELL COUNTY


660 S.W.2d 510 (1983)

CITY OF CARYVILLE, City of LaFollette, Plaintiffs-Appellants, v. CAMPBELL COUNTY, Defendant-Appellee, Starling and Earie Kennedy, Willie Q. Marlow and Edna Elliott, Plaintiff-Intervenors-Appellees.

Court of Appeals of Tennessee, Western Section.

Application for Permission to Appeal Denied October 24, 1983.


Attorney(s) appearing for the Case

David H. Dunaway, LaFollette, Robert E. Pryor, Knoxville, for plaintiffs-appellants.

Neil G. McBride and William A. Allen, Oak Ridge, for plaintiff-intervenors-appellees.

Frank D. Dossett, LaFollette, Barry K. Maxwell, Knoxville, for defendant-appellee.


CRAWFORD, Judge.

This case involves the construction of part of the coal severance tax law codified in Tenn. Code Ann. §§ 67-5901 through 67-5905 (1976 and 1982 Cum.Supp.). The statutes pertinent to the controversy before us are Sections 67-5901 and 67-5905.

The pertinent part of Tenn. Code Ann. § 67-5901 (1976), is as follows:

There is hereby levied a severance tax on all coal products severed from the grounds in Tennessee. The tax...

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