Memphis Natural Gas Co. v. Pope

Mb,. Special Justice Frank T. Fancher

delivered the opinion of the Court.

The complainant, a Delaware corporation, domesticated in Tennessee with its chief place of business in Memphis, Tennessee, filed the hill against certain officials and tax collectors of the State of Tennessee to enjoin the collection of excise taxes for the years 1932 to 1936 and for a declaration of rights, status and legal relations. An injunction was obtained to prevent the levies by distress proceedings.

The excise tax is that provided by 1932 Code, Sec. 1316 et seq. It is alleged that the assessments are in violation…