Knoxville Traction Co. v. McMillan

This suit involves the constitutionality of the provision of chapter 257, p. 599, of the Acts of 1903, the general revenue law enacted by the present general assembly, making street and commercial railroad companies liable for the privilege tax imposed upon advertising companies conducting the business of advertising-in the cars and stations of such companies.

The portions of the statute in question, and necessary to show the connection, are these:

“That each vocation, occupation, and business hereinafter named in this section is hereby declared to be a privilege; and the rate of taxation on…