Madison Suburban Utility Dist. v. Carson

The question for onr decision in this case is whether or not the appellant is liable for sales tax and nse tax as applied by Chapter 3 of the Public Acts of 1947, Retail Sales Tax Statute.

The appellant is organized and doing business under Chapter 248 of the Public Acts of 1937, as amended, Williams’ Annotated Code, Sections 3695.26-3695.44 as amended. The act under which the appellant was created was held constitutional by this Court in First Suburban Water Utility District v. McCanless, 177 Tenn. 128, 146 S. W. (2d) 948, 950. The Court there said that the purpose of the act was “the…