General Telephone Co. of the Southeast v. Boyd

General Telephone Company of the Southeast, a Virginia Corporation, having been required by the Tennessee Commissioner of Revenue to pay the tax hereinafter identified, brought this suit to recover that tax on the theory that it did not owe it. The Chancellor decreed to the contrary. Complainant has appealed.

The tax in question is that required by T.C.A. sec. 67-4102, Item Q, as a privilege tax to be paid by “each person” operating an intrastate telephone business in this State. It is an annual tax for the privilege of engaging in that business for the year beginning on July 1, but the tax is…