Tennessee Gas Co. v. McCanless

Mr. Justice. Gailor

delivered the opinion of the Court.

• This appeal presents the primary question whether butane, when rendered a liquid and volatile substance only for the purpose of transportation and storage, is taxable under the law imposing a tax on gasoline and other volatile substances,-Code, sec. 1126 et seq., and the secondary question whether butane in the same temporary liquefied form is subject to inspection and regulation as one of "the fluids set out in Code, sec. 6809 et seq. The original bill was filed in the Chancery Court of Davidson County by the Tennessee Gas Company…