Legal Opinion

Nashville, etc., Turnpike Co. v. White

Tennessee Supreme Court

Decided March 9, 1893PublishedCited by 8 opinions

EROM RUTHEREORD. Appeal from Chancery Court of Rutherford County.. W. S. Bearden, Ch. EROM MARSHALL. ' Appeal in error from Circuit Court of Marshall County. E. L>. Patterson, J.

1Opinion of the Court

A. D. Bkight, Sp. J.

By the Acts of the G-eueral Assembly of Tennessee, passed at extra session of 1891, a privilege tax of twenty-five dollars per annum was levied upon each toll-gate on turnpikes that collect toll for both ways. By Section 9 of said Act it is made a misdemeanor for exercising any of. the privileges enumerated in said Act without first paying the tax prescribed for the exercise of said privilege; and all parties so offending shall be liable to a fine of not less than the entire amount of taxes owed or due, to go to the State, and, in addition, a penalty of fifteen per cent.

The…

2Cases cited4 opinions

  1. Tennessee v. WhitworthSupreme Court of the United States · 1886
  2. New Orleans City & Lake Railroad v. New OrleansSupreme Court of the United States · 1892
  3. Memphis Gas Light Co. v. Taxing DistrictSupreme Court of the United States · 1883
  4. Waterman v. AldenSupreme Court of the United States · 1892

3Cited by8 opinions

  1. Railroad v. HarrisTennessee Supreme Court · 1897
  2. Bank of Commerce & Trust Co. v. SenterTennessee Supreme Court · 1923
  3. Trentham v. MooreTennessee Supreme Court · 1903
  4. Scott v. MarleyTennessee Supreme Court · 1911
  5. White v. Mayor of NashvilleTennessee Supreme Court · 1915

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