Silver Fleet Motor Express Inc. v. Carson

This appeal presents three consolidated causes brought against the Commissioner of Finance and Taxation and the County Court Clerk of Davidson County, to recover certain motor vehicle registration fees, Code sec. 1166.30, paid under protest by the Motor Express Corporation. *341After proof was taken and a bearing had, the Chancellor upheld the validity of the tax and the Motor Express Corporation has appealed.

For the tax years involved, there was a reciprocal agreement, Code sec. 1152.7a, between the States of Tennessee and Indiana, exempting certain motor vehicles owned by residents and citizens…