Memphis Street Railway v. Crenshaw

This suit was brought to recover taxes paid under protest under statutes compiled in the Code of 1932, as follows:

“1149. Registration of automobiles, etc., through county court clerk; fees therefor. — Btefore the owner of any automobile, motorcycle, auto truck, electric automobile, or truck or other vehicle of like character used for the purpose of conveying persons or freight or for any other purpose, whether such vehicle is propelled by steam, gasoline, electricity, or any other mechanical power, shall operate or be permitted to operate upon any street, road, highway or any other public…