City of Chattanooga v. Richardson

The hill was filed in this canse by the City against the defendant, as Trustee of Hamilton County, to recover $2,414.20 in commissions deducted by the defendant for money received from the State to be paid by the defendant to the City under the provisions of the Sales Tax Act, subsection 5(5), section 15, Chapter 3, Public Acts of 1947.

The Chancellor sustained a demurrer to the bill and the complainant has appealed. The only question presented is whether under a proper construction of the Sales Tax Act, the County Trustee is entitled to .commissions charged and claimed by him.

The defendant…