Legal Opinion

Burns v. Johnson

Tennessee Supreme Court

Decided July 1, 1939PublishedCited by 3 opinions

1Opinion of the CourtJustice Cook

A distress warrant was issued by the county court clerk and placed in the hands of J. C. Johnson, constable, to enforce payment of a tax alleged to be due from the complainant W. F. Burns as the operator of a protective agency. The tax, penalty, and costs, amounting to $253.-45, were paid under protest, and complainant filed the bill to recover the amount exacted from him, upon allegations that he was not operating a protective agency and not subject to the tax.

The cause was heard by the chancellor upon bill, answer, and proof, and he found that complainant was engaged in the business of a…

2Cases cited3 opinions

  1. Chattanooga Plow Co. v. HaysTennessee Supreme Court · 1911
  2. H. D. Watts Co. v. HaukTennessee Supreme Court · 1920
  3. Gulf Refining Co. v. GrahamTennessee Supreme Court · 1927

3Cited by3 opinions

  1. Southern Motors, Inc. v. MortonCourt of Appeals of Tennessee · 1941
  2. Western Pipe Line Constructors, Inc. v. DickinsonTennessee Supreme Court · 1958
  3. City of Greenfield v. CallinsTennessee Supreme Court · 1953

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