Brookside Mills, Inc. v. Atkins

The Chancellor found in favor of the State and the complainants below, Brookside Mills, Inc., appealed.

The complainants filed their bill in the Chancery Court to recover certain excise taxes paid under protest. There was an answer filed by the State justifying the collection.

It appears that the complainant below is a Delaware Corporation, domesticated in Tennessee, with'a manufacturing plant located at Knoxville, at which it carried on its sole business, that of manufacturing textiles. It maintained an executive office in New York City, from which sales were made and it carried its principal…