Lyons v. Lay

The plaintiff in error, Morris Lyons, doing business as Lyons Sanitary Grocery, refused, to pay the tobacco tax on certain tobaccos held by him.

The Commissioner of Finance and Taxation at Nashville issued a distress war’rant, which was placed in the hands of the defendant in error Lay, Sheriff of Campbell County, who turned it over to Alex Henegar, a deputy, who executed same by levying upon one pair of Dayton Meat Scales and one pair of Dayton Candy Scales be longing to Lyons and threatened to sell same to satisfy the distress warrant. The latter then paid the sum of $187.72, the amount of…