Chattanooga Plow Co. v. Hays

The question for decision in this case is -whether the Chattanooga Plow Company, a Tennessee corporation, and a manufacturer of plows, cane mills, and other agricultural implements, is a dealer or merchant, within the meaning of our revenue statute, so as to he liable for a merchant’s tax. The complainan t is taxed as a manufacturer, and has paid all taxes assessed against it as such. Its business extends all over the Avorld, and far more of its goods are exported to foreign lands, or shipped to other States of the United States, than are used or sold within the State of Tennessee. Less than…