Legal Opinion

Gulf Refining Co. v. City of Chattanooga

Tennessee Supreme Court

Decided September 15, 1916PublishedCited by 12 opinions

FROM HAMILTON. Appeal from the Chancery Court of Hamilton County. — W. B. Garvin, Chancellor.

1Opinion of the Court

Me. Evans, Special Judge,

delivered the opinion of the Court.

This hill was filed in the chancery court of Hamilton county by the Gulf Refining Company of Louisiana to enjoin the city of Chattanooga from issuing distress warrants against complainant to compel the payment of a merchant’s privilege tax for the year 1916.

The bill alleges that complainant is a foreign corporation, having complied with the laws of Tennessee, and is doing business, among other places, in the city of Chattanooga; that it sells and distributes oils and gasoline to its customers; that as such oil company it is required…

2Cases cited3 opinions

  1. Chattanooga Plow Co. v. HaysTennessee Supreme Court · 1911
  2. American Steel & Wire Co. v. SpeedTennessee Supreme Court · 1903
  3. American Book Co. v. SheltonTennessee Supreme Court · 1906

3Cited by12 opinions

  1. Wingfield v. South Carolina Tax CommissionSupreme Court of South Carolina · 1928
  2. Gallagher v. ButlerTennessee Supreme Court · 1964
  3. Memphis Peabody Corporation v. MacFarlandTennessee Supreme Court · 1963
  4. Quick Service Tire Co. v. SmithTennessee Supreme Court · 1927
  5. General Refining & Producing Co. v. Davidson CountyTennessee Supreme Court · 1917

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