Pidgeon-Thomas Iron Company v. Shelby County

Me. Special Justice Ekby L. Jenkins

delivered the opinion of the Court.

The original bill was filed herein by a number of corporations doing business in Shelby County against the defendants named therein, praying- for a declaratory judgment under the authority of T.C.A. sec. 23-1101 et seq., with reference to the validity of a resolution passed by the Shelby County Quarterly Court authorizing a referendum on the question of the imposition of a local sales tax, applicable to Shelby County only, to be collected and distributed in accordance with the provisions of Chapter 329, of the Public Acts…