Hunter v. Memphis
Tennessee Supreme Court
PROM SHELBY. Appeal in error from the Circuit Court of Shelby County. L. H. Estes, J.
1Opinion of the CourtCaldwell, J.
This is an agreed case between the city of Memphis on one side, and E. B. Hunter and E. W. Smith on the other side, involving the ’question of the liability of insurance agents to municipal privilege taxation.
The Circuit Judge decided the question in favor of the city, and Hunter and Smith appealed in error.
The Legislature of 1879 laid an annual municipal privilege tax of $200, for each company represented, upon agents of foreign insurance companies having offices and doing business in the Taxing District of Shelby County. Acts 1879, Ch. 84, Sec. 7,, *573Sub-sec. 54. The amount of that tax was…
2Cases cited1 opinion
- Terrell v. StateTennessee Supreme Court · 1888
3Cited by15 opinions
- State v. YardleyTennessee Supreme Court · 1895
- Scott v. Nashville Bridge Co.Tennessee Supreme Court · 1919
- Zickler v. Union Bank & Trust Co.Tennessee Supreme Court · 1900
- Turner v. StateTennessee Supreme Court · 1902
- Life Casualty Ins. Co. v. Coleman, AuditorCourt of Appeals of Kentucky (pre-1976) · 1930
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