Sheely v. McLemore

Me. Chibe Justice GbeeN

delivered the opinion of the Court.

This suit was brought against the clerk of the county court of Shelby county by Edward Y. Sheely, a druggist in Memphis, to test complainant’s liability for a privilege tax imposed by chapter 134 of the Acts of 1925, section 4, upon ‘ ‘ each person, firm or corporation selling electric fixtures, apparatus, supplies,” etc. The chancellor held that the complainant was not liable for the tax, and the county court clerk has appealed to this court.

Counsel for the parties have referred to various cases decided by this court, construing…