Oliver v. King

OPINION

FONES, Justice.

The issue that disposes of this case on appeal is whether imposition of both the tax for engaging in the business of selling alcoholic beverages at retail for consumption on the premises pursuant to T.C.A. § 57-1571 and the Retailers Sales Tax pursuant to T.C.A. § 67-3001 et seq. constitutes impermissible double taxation. The Chancellor held that even if double taxation on the same privilege was involved in this case, the Legislature had manifested the required intent to impose such double taxation and, therefore, both taxes were applicable to plaintiff. We affirm.

I

Plaint…