Gulf Refining Co. v. City of Knoxville

This bill was filed by the Gulf Refining Company, a Louisiana corporation, to enjoin the city of Knoxville from collecting a privilege tax. A demurrer interposed by the city, was overruled, and there was a decree for the complainant below, from which the city has appealed.

The complainant corporation is engaged in. the business of selling, distributing, and delivering oil and petroleum products and has a depot, or station, from which it distributes such products, located just across the river from Knoxville and outside the corporate 'limits.-

The city undertook to assess complainant with a…