City of Nashville v. Kizer

This suit was filed by the City of Nashville in its own behalf and in behalf of other municipalities similarly situated under the Declaratory Judgments Act of this State, Code, Section 8835 et seq., seeking a construction of a portion of the “Tennessee Retailer’s Sales Tax Act”, as contained in Chapter 3 of the Public Acts of 1947 and amendments thereto (carried in the Code under Section 1328.37).'

The Chancellor found against the contention of the complainants and in favor of the contention of the appellees that the determinative date upon which allocations *359should be made subsequent to April…