Humphries v. Carter

The defendant, county court clerk of Shelby county, required complainant to pay the privilege tax imposed on each person operating a nursery, or operating a greenhouse by article 2, section 1, item 40, chapter 108, the Eevenue Law of 1937. The tax was paid under protest, and the bill filed to recover under Code, section 1790. The chancellor sustained defendant’s demurrer, and complainant appealed.

It is insisted that the decree of the chancellor should be reversed (1) because the act does not extend to complainant’s use of her land for the production of plants and shrubs; (2) a contrary…