State Ex Rel. City of Chattanooga v. Bayless

This case presents a contest between the City of Chattanooga and Charles C. Moore, the present owner of the south portion of Lot 2 on Market Staeet in Chattanooga, as to the liability of the property owner for 1930 taxes. The Chancellor granted a recovery for the principal amount of the taxes but denied the City the right to collect interest, penalty and attorney’s fees. From this decree both parties have appealed.

Suit was brought by the City in the Chancery Court of Hamilton County on April 22, 1932 to collect 1930 taxes. The bill named as defendants W. S. Beck, Trustee, as the owner of the…