Leathers v. WS Compton Co., Inc.

David Newbern, Justice.

The issue in this appeal is whether the Chancellor erred in enjoining the Commissioner of Revenue, who is the appellant, from releasing information about the cigarette “stamp deputy allowance.” Cigarette wholesalers place tax stamps on packages of cigarettes before they are sold to retailers. In return, they receive a commission, known as the “stamp deputy allowance,” from the Revenue Department. The McLane Company, Inc., a wholesale company operating elsewhere, requested from the Commissioner figures showing how much commission had been paid to each wholesaler in…