McClaugherty v. Cline

This is a suit brought by Mrs. McClaugherty, joined by her husband, to recover from defendant Cline a. sum paid by her under protest, demanded by defendant, as county court clerk, of her as a privilege tax, the privilege being that of running a hotel at Monteagle Assembly Grounds. From an adverse judgment she appealed, and has assigned errors.

The insistence in behalf of appellant is that since the Revenue Act (Acts 1909, ch; 479) does not impose any privilege tax on boarding houses, but only on hotels and inns, the house conducted by her cannot be treated as a hotel, but is a boarding house.

We…