J. H. Allison & Co. v. Killough

J. H. Allison .& Company, incorporated, the appellant here, filed its hill in the Chancery Court of Hamilton County to enjoin the issuance and execution of a distress warrant against it, whereby the county court clerk was about to collect from it the privilege tax levied by the State on persons, firms and corporations engaged in the business of wholesale dealers in fresh meats or poultry, and a similar tax levied by Hamilton County. The tax claimed was that levied by Acts 1925, Chapter 134, the Revenue Act for that year.

J. H. Allison & Company operate a business commonly known as a packing…