Memphis Union Station Co. v. City of Memphis

The bill was filed to recover taxes alleged to have been illegally exacted by the city. Complainant’s right to recover is dependent upon whether the power given the city to collect the tax under chapter 408, Private Acts of 1915, was withdrawn by subsequent legislative enactment.

Chapter 408 of the Private Acts of 1915 is an amendment to the charter of the City of Memphis. Section 1 imposed a privilege tax for use of the city upon each of 148 enumerated occupations, among* them railroad terminal companies, taxed at $750 annually. Section -2 authorized the city to assess other taxable…