State v. Schlier
Tennessee Supreme Court
EROM KNOX. Presentment in the Criminal Court, September Term, 1870. M. L. Hall, J., presiding, at May Term, sus-tamed a demurrer to the indictment, and the District Attorney appealed. said that the decisions justified this definition of a privilege.
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EROM KNOX. Presentment in the Criminal Court, September Term, 1870. M. L. Hall, J., presiding, at May Term, sus-tamed a demurrer to the indictment, and the District Attorney appealed. said that the decisions justified this definition of a privilege. “It is that which the Legislature chooses to tax as such,” and cited Cole v. The State, 3 Sneed, 120; Mabry v. Tarver, 1 Hum., 94, 98; French v. Baker, 3 Sneed, 195; Robinson v. Renegar, 5 Sneed, 258; M. & A. of Columbia v. Guest, 3 Head., 414. He thought there was much reason to believe that privilege in the Constitution of 1834 had been…
1Opinion of the CourtNicholsoN, C. J.
Defendant was presented at the September Term, 1870, of the Knox county Criminal Court, for having a gallery for taking photographs, ambrotypes, and other likenesses, without paying the privilege tax and taking out a license, contrary to the Act of February 24th, 1870, ch. 71, sec. 1. The Circuit Judge sustained a demurrer to the indictment, upon the ground that the Act of Assembly imposing the tax was unconstitutional, and quashed the same. From this judgment the State has appealed.
The Constitution of 1834 contained the same lau~ *283guage, as to the taxation of “privileges,” that is found in…
2Cited by4 opinions
- Bank of Commerce & Trust Co. v. SenterTennessee Supreme Court · 1923
- Trentham v. MooreTennessee Supreme Court · 1903
- State ex rel. Stewart v. Louisville & N. R.Tennessee Supreme Court · 1917
- Pullman Southern Car Co. v. GainesCourt of Appeals of Tennessee · 1877