Britt v. Cook

The Comptroller of the City of Nashville appeals from a decree holding appellees not liable for the privilege tax imposed by the subsection of Section 4 of the Revenue Act of 1927, found on page 325', under the title “Produce Dealers.” Appellees brought this suit to enjoin collection of this special tax, alleging that they are dealers in all kinds of farm products, buying* and selling vegetables, fruits, etc., with a place of business in Nashville, who have paid a merchant’s privilege tax and an ad valorem tax, under the pertinent provisions of the Act, and therefore, deny liability for the…