JACK COLE COMPANY v. MacFARLAND


337 S.W.2d 453 (1960)

JACK COLE COMPANY v. Alfred T. MacFARLAND, Commissioner, etc.

Supreme Court of Tennessee.

June 6, 1960.


Attorney(s) appearing for the Case

Maclin P. Davis, Jr., Waller, Davis & Lansden, Nashville, for appellee.

George F. McCanless, Atty. Gen., Milton P. Rice and David M. Pack, Asst. Attys. Gen., for appellant.


This is a suit to recover $383.78, penalties and interest claimed to be due the complainant as a tax paid under protest.

This tax was paid pursuant to Chapter 252, Public Acts of 1959, which was declared unconstitutional and void by the Chancellor and this appeal by the State resulted.

It appears that complainant is engaged in the business of transporting freight by motor truck in interstate commerce. Its activities in Tennessee are exclusively in interstate...

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