Watauga Valley Gas Co. v. Evans

Mr. J ustice Prewitt

delivered the opinion of the Court.

In the case of Tennessee Gas Company v. McCanless, 184 Tenn. 387, 199 S. W. (2d) 108, this Court held that butane and propane gas companies were not liable for inspection fees under the existing law. Following this decision, a number of dealers in butane and propane gas in Tennessee undertook to have these fees refunded in the Miscellaneous Appropriation Bill of 1947. They failed in this, and a statute was enacted in 1949, Chapter 235, Public Acts of 1949, providing that refunds should be made to all concerns who had paid this tax or fees…