Swift & Co. v. State

This suit was brought, more than thirty days after payment under protest, by Swift & Company, distributors of cured and fresh meats, with a branch at Johnson City from which distribution is made in that and adjacent towns and counties, to recover a privilege tax collected under a provision of the Revenue Act of 1927, set out under the sub-head “Peddlers,” reading as follows:

“Each person, firm or corporation engaged in the business of running a wagon, truck, auto or other vehicle, and who sells and delivers candy, cigars, cigarettes and tobacco, fruits and produce, where it is not produced or…