Knoxville Motor Co. v. Kennedy

The bill herein was filed by fifteen automobile dealers in Knoxville, against the County Court Clerk of Knox County, to recover privilege taxes paid under protest for operating automobile repair shops. Part of said taxes accrued under the General Revenue Bill for the year 1927, and part under the General Revenue Bill for 1981. The bill was filed within thirty days after the payment of said taxes. The cause was heard upon a stipulation of counsel.

Complainants duly paid their privilege taxes as automobile dealers, and also their ad valorem taxes, but insisted that the operation of their repair…