Esso Standard Oil Co. v. Cobb

delivered the opinion of the Court.. The question for solution in this case is whether' an operator of an oil depot who pays a privilege tax under Item 71 of T.C.A. sec. 67-4203 must pay also the retail service station privilege tax under Item 8(b) of said section, by reason of the fact that sales of motor fuel and lubricants are made to farmers, contractors and truck-.-ers, who are the consumers of said products.

The appellant under protest paid the tax under Item 8(b) of said section in the amount of $25 State tax, $25 county tax, and $1.00 clerk’s fee, totaling $51, and filed this bill to…