Cook v. Stone

Appellant was the contractor for the construction of the grading, drainage structures and bridges on approxi mately eight miles of a state highway, called in the written contract, Mississippi Federal Aid Project No. 233-A 1. The contract provided for ad interim payments as the work progressed, and on October 11, 1940, the first ad interim estimate was made for $5,606.37, and appellant received full payment thereon. The Chairman of the State Tax Commission demanded of appellant that he remit to the Commission an amount equal to one per cent, of this paid estimate — as required by Section 2-e,…