Southern Ry. Co. v. Rowland

Pursuant to authority conferred by chapter 82 of the Private Acts of Tennessee for the year 1911, authorizing county courts within designated population limits to levy a special tax for to ad purposes, the county court of McMinn county, to which county the Act applied, levied a tax of six cents on each $100 worth of taxable property for the year 1924. The Southern Railway Company declined to pay the tax assessed on its property in that county, and filed the bill in this case challenging the constitutionality of the act, upon the ground that the act did not conform to, and was broader than,…