E & L Transportation Co. v. Ellington

The Tennessee Public Service Commission made certain assessments for ad valorem taxes against the complainants herein. They appealed such assessments to the State Board of Equalization. It is from the final action of this Board, which affirmed said assessments on an apportioned part of the total value of appellants’ property deemed to have a situs in Tennessee for ad valorem tax purposes, that a petition for the writs of certiorari and supersedeas was filed in the Chancery Court.

Said petition averred, in substance, that the petitioners were not liable for the assessments made against them for…