Seven Springs Water Co. v. Kennedy

This is a suit by A. J. Denton, doing business as the Seven Springs Water Company, to recover taxes paid under protest. The hill was dismissed on demurrer by the Chancellor and the complainant has appealed.

Complainant was a farmer near Knoxville and had a spring of water on his place. The water had no mineral or medicinal properties of value, but seems to have been a pure and palatable drinking water. Complainant, therefore, began putting the water in suitable containers and selling and delivering it to customers in different parts of Knox County.

The general Bevenue Bill of 1925, Chapter 134…