Southern Coal Co. v. McCanless

This appeal is by the Southern Coal Company, a taxpayer under the Tennessee Excise Tax Law, from the action of the Chancellor of Part II of the Chancery Court of Davidson County, in dismissing a bill filed by the taxpayer against McCanless as Commissioner of Finance and Taxation, and ex oficio administrator and collector of the state excise tax. The bill was filed under Code, section 1790 to secure repayment of $782.84, being a part of the amount of excise taxes owed by the taxpayer for the year 1943, and paid by it under protest.

Tbfe controversy is over the method prescribed for…