McGill & Daugherty v. Kefauver

This is a suit to recover a State privilege tax paid under protest. The chancellor granted the relief sought and the State has appealed to this court and assigned errors.

Chapter 108, Article 2, section 1, item 27, Public Acts 1937, imposes a State privilege tax upon each person engaged in the general contracting business in this State. The amount of the tax is based upon the aggregate contract price for construction in any one year.

The question for decision is whether, under Item 27, the State privilege tax can be exacted in each county in which a general contractor performs construction…