Tobin v. Estes

Estes is an agent whose occupation is soliciting for a foreign fraternal benefit association, Woodmen of the World, domesticated and licensed to do the business of insuring its members in Tennessee. Required to pay the privilege tax provided for in tlie second paragraph of item 100, subdivision (b), section 2, article 3, p. 141 of the Revenue Act of 1931, be sued to recover the tax as unlawfully exacted of him. He was given judgment by the circuit court, and Tobin, commissioner of insurance, appeals.

The pertinent portion of the subdivision in question, found in section 2, art. 3, chapter 13,…