Johnson City Traction Corporation v. Earl W. Sell et al

Order: 
Supreme Court Case Name: 
Johnson City Traction Corporation v. Earl W. Sell et al
Case Date: 
1930
Court Origin: 
Chancery
Cause/Crime: 
Taxation Disputes

Database - TN Research:

County:

Division: 
East
Number of Pages: 
60
Notes / Description: 

Add. Defendants: Charles M. McCabe & John F. Nolan. The defendants were charged with the duty of collecting State and County taxes under their jobs as clerk and commissioner. The defendant stated that the plaintiff is responsible for a privilege tax of $500 per year plus $1.50 on each bus. The plaintiff denies they are liable for such taxes on the ground that the said provision of the Revenue Act doesn't apply to a corporation operating within a municipality.