General Shoe Corp. v. Stokes

the Court.

The complainant, General Shoe Corporation seeks to recover herein from the Commissioner of Finance and Taxation a part of excise taxes paid by it for several years, the portion sued for having been paid under protest. From an adverse decree of the chancellor the complainant appeals.

The complainant is a Tennessee corporation manufac-turnig shoes in ten plants'. Eight of these plants are located in Tennessee, one in Kentucky, and one in Georgia. The general office is in Nashville.

Section 1316 of the' Code, as amended, levies an excise tax oil the net earnings of corporations “from…