Johnson City Traction Corp. v. Sells

The Traction Corporation instituted this suit to recover money paid by it under protest as a privilege tax for the operation of motor busses. The chancellor sustained a demurrer to the bill, and from his decree dismissing the suit the Traction Corporation has appealed.

The brief description contained in the bill of the business operated by the complainant is that it operates five “street car busses” wholly within the municipality of the City of Johnson City, using the streets of the City of Johnson City exclusively, and at no time going outside its corporate limits. The briefs make it clear…