Bailey v. Southern Bell Telephone & Telegraph Co.

This suit was originally brought by the predecessor in office of the appellant, State Tax Collector, to recover of the appellee, Southern Bell Telephone & Telegraph Company, the sum of $12,300 alleged to be due in privilege taxes and penalties for the privilege of conducting a commercial advertising* agency in each of the eighty-two counties of the State for the period from January 1,1941, through June 30, 1944. The case was heard on its merits, and a final decree rendered dismissing the suit, and from which decree this appeal was taken.

The basis of the claim of the State Tax Collector is…