Trenton Cotton Oil Co. v. McCanless

Mr. Chiee Justice Neil

delivered the opinion of the Court.

The complainant filed two suits in the chancery court at Nashville to recover franchise taxes paid under protests. The first was for the years 1939 and 1940 for $657.64 and the second for $426.51, making a total of $1,084.15. The two causes were consolidated and revived against the present Commissioner, Hon. James Clarence Evans. : $ ¡ ¡

The original bill (both cases) charged in substance that the properties of the complainant were written up on the books in the amount of $75,816.47, which was an inflated value of the properties and…