Neuhoff Packing Co. v. City of Chattanooga

The Chancellor held that complainant was not liable for the privilege tax involved of $201.50, which amount the complainant had paid under protest. The defendant, City of Chattanooga, demurred to the bill.

The complainant is a wholesale meat dealer with its principal office in the city of Nashville. It appears that it employs two resident salesmen in 'the city of Chattanooga to solicit wholesale orders for meat from various dealers located within the city. These orders are forwarded by mail to complainant at Nashville, there filled and shipped in complainant’s trucks from its Nashville plant…