International Harvester Company v. Carr

Appellants filed continuation statements, to continue the perfection of security interests in the inventory of their farm implement dealers, in the office of Joe C. Carr, Secretary of State. Against appellants’ protests, Thomas D. Benson, Commissioner of Revenue of the State of Tennessee, collected a privilege tax on this recordation under the terms of sec. 67-4102 T.C.A. Item S(b). Appellants then sued to recover the taxes paid under protest. The Davidson County Chancery Court denied recovery of the taxes and the International Companies have appealed.

In their original bill they alleged that…