Memphis Natural Gas Co. v. McCanless Commissioner of Finance & Taxation

This is a suit by the Gas Company to recover back inspection fees imposed under Code, section 5459, in the sum of $12,540.48 for the three years ending March 31, 1939. After a distress warrant was issued, the inspection fees were paid under protest, and the bill filed on October 2, 1939, for their recovery. The defendant filed an answer. The ,Gas Company took its proof in May 1940, and after some delay on account of the induction of several state’s attorneys into military service, and the desire of the Gas Company to await the outcome of other litigation in which it was involved with the…