Sims v. Carter

Complainant, ft. B. Sims, Jr., conducts a produce business in the City of Memphis, and paid the privilege tax required of “Produce Dealers” by Item 76, article 2, section 1, of the General Revenue Bill of 1937, Pub. Acts 1937, ch. 108, for the period from April 1, 1937, to April 1, 1938. Thereafter, for the same period of time, because he dressed poultry and sold the same at wholesale, the State exacted of him the privilege tax required of ‘ ‘ Wholesale Butchers ’ ’ by Item 16 of the Revenue Bill. Complainant paid the tax demanded, under protest, and sues in this cause to recover the amount…