Chicago & Southern Air Lines, Inc. v. Evans

Mr. Chiee Justice Neil

delivered the opinion of the Court.

The complainant filed its original bill in the chancery court against the State Commissioner of Finance and Taxation to recover $8,077.65, which represented the total amount of taxes assessed against it under the State Retailers’ Sales Tax Statute, the said amount having been paid under protest. Contention is made in the bill that it is exempt from all privilege taxes pursuant to the provisions of Chapter 34, Public Acts of 1949.

The Commissioner of Finance answered the bill and insisted that Chapter 34, Public Acts of 1949, was adopted…