City of Memphis v. Yellow Cab, Inc.

The City of Memphis by its Ordinance No. 388 (1949 City Code 714-717) purported to tax the operation of each taxicab over its streets the sum of $60 per year “for the use of the streets,” this tax to be applied “exclusively by the City to the construction and maintenance of” these streets. Chapter 157 of the Private Acts of 1943 purported to vest that authority in its governing legislative body.

This is the appeal of Memphis from the decree of the Chancellor adjudging this Private Act, and the ordinance enacted pursuant thereto, a violation of Article XI, Section 8 of the Tennessee…