Burke v. Memphis

The defendants are architects, and were each arrested and fined $25 for- failing to take out city license for 1892, and the only question pre*693sented is, whether they are liable for a privilege tax upon their occupation for that year.

Defendants’ contention is that the Acts of the General Assembly of Tennessee, passed at the Extra Session, 1891, page 50, repealed the Act of 1889, Chapter 130, and all other revenue Acts prior in date, and, inasmuch as the Acts of 1891, Extra Session, omitted to tax the occupation of an architect as a privilege, as had been done under Chapter 130, Acts 1889, there…