Frank v. Lindsey

This proceedings is brought under the Declaratory Judgments Act to test the liability of Frank for a privilege tax imposed by Chapter 89 of the Acts of 1927 upon automobile tire stations and dealers, in the following words:

“Each person, firm or corporation selling automobile tires and/or operating a service station where automobile tires are sold and/or renovated.”

Frank has a place of business in Nashville and the principal part of his stock in trade consists of automobile tires. He sells some other articles but the sale of these other articles seems to be rather incidental and, as stated,…