Knoxtenn Theatres, Inc. v. McCanless

Mr. Special Justice Frank T. Fancher

delivered the opinion of the Court.

The bill was filed to recover $87.50 paid the Commissioner of Finance and Taxation under protest in payment of a privilege tax imposed on users of liquid carbonic acid gas, by Sections 1167 et seq. of the Code of Tennessee.

The tax was sustained by the chancellor and the case is here on appeal, the facts being stipulated.

Complainant, the appellant, is a corporation operating the Tennessee Theatre in Knoxville.

The tax is required of “distributors” or “dealers.” Tlie term dealer includes every person, other than a…