Tritschler v. Cartwright

Complainant’s taxable personalty in Davidson County in 1955 was assessed for state and county taxes at $1,400, the amount of the tax being $32.48. He refused to pay and a distress warrant for $32.48, plus $10.24 interest, penalty and costs, totaling $42.72, was issued and levied on one of his automobiles. He brought this suit in the Chancery Court to enjoin th© writ and to annul the assessment.

The suit was apparently brought as a test case to invalidate the assessments of personalty generally as made in Davidson County. It was charged that in making such assessments the Tax Assessor employed…