Memphis Steam Laundry Co. v. Crenshaw

Me,. Justice Swiggart

delivered the opinion of the Court.

The original bill in this cause "was filed by the Memphis Steam Laundry Company in February, 1931, to recover money paid by it under protest as the license-tag fees on automobiles operated by it.

The automobiles in question are operated by the complainant as delivery trucks in the conduct of its laundry business. Complainant contends that the proper fee for the license of each of these vehicles, for the year 1930, is the same as that charged for ordinary pleasure automobiles, and that the county court clerk improperly required it to pay…