Memphis St. Ry. v. Crenshaw

• Decision Date: 07 January 1933
• Citation: 55 S.W.2d 758
• Parties: MEMPHIS ST. RY. v. CRENSHAW.
• Court: Tennessee Supreme Court

Page 758

55 S.W.2d 758

MEMPHIS ST. RY. v. CRENSHAW.

Supreme Court of Tennessee.

January 7, 1933.

Appeal from Chancery Court, Shelby County; D. W. De Haven, Judge.

Suit by the Memphis Street Railway against E. B. Crenshaw. From a decree of dismissal, complainant appeals.

Reversed and remanded.

Wilson, Kyser, Armstrong & Allen and Benj. Goodman, Jr., all of Memphis, for appellant.

Roy H. Beeler, Atty. Gen., and J. W. Cooper, Asst. Atty. Gen., for appellee.

CHAMBLISS, J.

This suit was brought to recover taxes paid under protest under statutes compiled in the Code of 1932 (sections 1149, 1150, 1156) as follows:

"1149. Registration of automobiles, etc., through county court clerk; fees therefor. — Before the owner of any automobile, motorcycle, auto truck, electric automobile, or truck or other vehicle of like character used for the purpose of conveying persons or freight or for any other purpose, whether such vehicle is propelled by steam, gasoline or electricity, or any other mechanical power, shall operate or be permitted to operate upon any street, road, highway or any other public thoroughfare in Tennessee, such owner shall register such vehicle with the department of finance and taxation, through the county court clerk in the county in which the owner resides, giving the motor serial number, rated horsepower, tonnage capacity of motor trucks and make of same, together with the name and residence of such owner, and shall pay the following fees: For all motor trucks, freight or passenger, fifty cents per rated horsepower of motor so operated as rated by the Society of Automobile Engineers, and an additional fee for each ton or fraction thereof carrying capacity (factory rating) as follows: One-half to two tons, inclusive, fifteen dollars; two and one-half tons to three and one-half tons, inclusive, twenty dollars; four to four and one-half tons, inclusive, thirty dollars; five to five and one-half tons, inclusive, forty dollars; six tons and each ton in excess thereof, fifty dollars; for automobiles, motorcycles, or other vehicles of like character, fifty cents per rated horsepower of the motor so operated as rated by the Society of Automobile Engineers; and electric automobiles or trucks, twelve and one-half dollars each, and five dollars per ton carrying capacity (factory rating); and shall receive from the said department a certificate showing such registration on an automobile, motorcycle, auto truck, electric automobile or truck, or other vehicle of like character under this section."

"1150. Vehicles for hire and tractors. — In addition to the foregoing for all such passenger vehicles operating for hire the following fees: For a two passenger car, four dollars; for a five passenger car, ten dollars; for a seven passenger car, fourteen dollars; and for each additional seat above a seven passenger car, two dollars extra; for all tractors operating upon public roads, streets, or highways, whether propelled by steam, gasoline, or electricity, a fee of twenty-five dollars; for each trailer, whether attached to a tractor or truck, the following fees per ton or fraction thereof (carrying capacity): From one-half to two tons, inclusive, seven dollars and fifty cents; from two and one-half to three and one-half tons, inclusive, ten dollars; from four to four and one-half tons, inclusive, fifteen dollars; from five to five and one-half tons, inclusive, twenty dollars; for six tons and for each ton over six tons, twenty-five dollars."

"1156. Plate numbers to be furnished and displayed at both ends of automobile. — The owner of such vehicle is required to display, in a conspicuous manner at both front and rear of such vehicle, a number plate of size, color, dimension, and...