Quick Service Tire Co. v. Smith

The bill was filed against the defendant, Clerk of the County Court of Washington County, to recover State and County taxes alleged to have been illegally exacted and paid under protest.

The Chancellor held that the Tire Company was not subject to the tax because it did not maintain an oil depot, defined and taxed by the Revenue Act of 1925. He also found that the tax was paid under circumstances amounting to duress and under protest, and decreed a recovery under Section 1061 of Shannon’s Code.

The defendant appealed and through assignments of error insists that (1) the Chancellor’s conclusion…