M. E. Church, South v. Hinton

"Wilkes, J.

The plaintiff is a body-corporate, doing business at Hashville, Tenn. An ad valorem tax was assessed upon its personal property, for State purposes, for the year 1890, at a valuation of $40,000.

The tax was paid under protest February 28, 1891, amounting to $120. Within thirty days thereafter this action was brought to recover the amount paid, on the ground that the plaintiff was a corporation created and its property used purely and exclusively for religious and charitable purposes, and hence exempt from taxation under the Constitution and Act of the Legislature.

*190The Court below,…