Memphis Retail Liquor Dealers' Ass'n v. City of Memphis

OPINION

FONES, Justice.

Plaintiffs, an unincorporated association of retail liquor dealers, brought this action for declaratory judgment challenging the imposition of a municipal inspection fee and/or privilege taxes. Their contentions are that the inspection fee contravenes the Export-Import Clause, Article 1, Section 10, Clause 2, of the United States Constitution, that it was repealed by implication by a later privilege tax, that if it was not re*245pealed by the later tax, that the privilege tax cannot be applied and lastly that the State has preempted the field of inspections by virtue of a…