Hooten v. Carson

Mr. Ohiee Justice Neil

delivered the opinion of the Court.

This case involves the constitutionality of Chapter 3, Public Acts of 1947, commonly known as the "Retail Sales Tax” statute.

The appellant purchased certain articles of food at a retail store in Nashville, one of the H. G. Hill Stores, upon which the retailer demanded, and which appellant paid under protest, the tax which the statute exacted. Suit was instituted to recover the amount of the tax so paid, the basis of the right of recovery being that the statute was unconstitutional. Numerous grounds of invalidity are set forth in the…