Marion County, Tenn., River Transp. Co. v. Stokes

It was provided by chapter 108, Acts of 1937, that:

“Bach person operating a ferry from one point in this State to another point within the State shall pay a privilege tax as follows:

“Each ferry operating in competition within a State owned toll bridge, per annnm.$25.00

“Each ferry located within two miles of a State owned toll bridge shall be presumed to be operating in competition with snch toll bridge and the burden of proving the contrary shall be upon the operator.

“In addition, each such ferry shall pay a privilege tax to the State for State purposes equal to eight (8%) per cent, of its…