Memphis Natural Gas Co. v. McCanless

This suit was brought by Memphis Natural Gas Company to recover taxes alleged to have been illegally exacted of it by the Commissioner of Finance and Taxation and paid under protest. There was decree in favor of complainant by the chancellor, from which the commissioner has appealed.

The tax involved is known as the gross receipts tax and is levied by Chapter 108 of the Public Acts of 1937, art. 2, sec. 2, Item G, and by the Amendatory-Act of the same year, Chapter 192, ¡Section 19. The relevant sections of the two statutes are as follows:

Chapter 108, art. 2, sec. 2, Item G:

“Each person…