Demoville & Co. v. Davidson County
Tennessee Supreme Court
EROM DAVIDSON. Appeal from the Chancery Court of Davidson County. AndRew Allison, Ch. The State and Davidson County had, prior to Act 1887, releasing druggists from liquor dealers’ taxes, recovered decree in Supreme Court against complainants for such taxes, in consequence of sales of liquors made by them during' the years 1881 to 1886, inclusive, under their druggist’s license.
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EROM DAVIDSON. Appeal from the Chancery Court of Davidson County. AndRew Allison, Ch. The State and Davidson County had, prior to Act 1887, releasing druggists from liquor dealers’ taxes, recovered decree in Supreme Court against complainants for such taxes, in consequence of sales of liquors made by them during' the years 1881 to 1886, inclusive, under their druggist’s license. (See Druggists Cases, 86 Tenn., 449.) Executions were issued on said decree and placed in the hands of the Sheriff of Davidson County. The complainants, relying upon said Act of 1887 as a release of their liability,…
1Opinion of the CourtLurton, J.
The material question arising upon this appeal involves the constitutionality of an Act of the Legislature passed March 9, 1887, entitled “An Act to relieve draggists of all taxes that have accrued against them as liquor dealers under the revenue laws of 1881-2, 1883-4, and 1885-6.”
This Act is as follows:
“ Section 1. Be it enacted, by the General Assembly of the State of Tennessee, That all druggists in this State who have made themselves liable for taxes as liquor dealers under the revenue laws of 1881-2, 1883-4, and 1885-6, making them liquor dealers, and who were not in fact using the…
2Cases cited2 opinions
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