Zager v. Cobb

This suit presents the question of whether or not the appellee, Morris Zager, was operating a “Delicatessen Shop ’ ’ from May 1, 1947 through May 1, 1950.

Zager paid to the County Court Clerk a privilege tax under protest for the years 1947-48 and 1949 and brought this suit to recover tire taxes thus paid. The County Court Clerk demurred to the bill. The Chancellor overruled the demurrer and, since counsel stated that he did not desire to answer further, gave judgment for the amount of taxes. The County Court Clerk has appealed from this judgment.

Code, Section 1248.47 provides: ‘ ‘ Each person…