HOLT v. WORRALL


348 S.W.2d 302 (1961)

Nelson HOLT, individually and doing business as Bordeaux Jump Center, v. Robert E. WORRALL, County Court Clerk of Davidson County.

Supreme Court of Tennessee.

July 26, 1961.


Attorney(s) appearing for the Case

Shelton Luton, County Atty., Nashville, George F. McCanless, Atty. Gen., Milton P. Rice, David M. Pack, Asst. Attys. Gen., for appellant.

Hugh C. Howser, Lowe Watkins, Nashville, for appellee.


PREWITT, Chief Justice.

This is a bill filed in the Chancery Court at Nashville, seeking to recover a privilege tax paid under protest.

The Chancellor upheld the contention of the complainant and ordered the tax paid refunded to him. This appeal resulted.

The cause presents the question of whether a person operating trampolines as a source of profit is liable for the privilege tax imposed by Item 49(c), Section 67-4203, T.C.A. at the rate of $20 per...

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