Wilby v. State
Mississippi Supreme Court
From the circuit court of Forrest county. Hon. William H. Cook, Judge. Wilby, appellant, was tried and convicted of “doing a. plumbing business” without having paid a privilege tax for so doing, and appealed to the supreme court. The facts of the case are fully stated in the opinion of the court. The peremptory instruction asked for by the appellant should have been granted. The record fails to disclose that appellant was in the year 1907 engaged in the “plumbing business.”
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From the circuit court of Forrest county. Hon. William H. Cook, Judge. Wilby, appellant, was tried and convicted of “doing a. plumbing business” without having paid a privilege tax for so doing, and appealed to the supreme court. The facts of the case are fully stated in the opinion of the court. The peremptory instruction asked for by the appellant should have been granted. The record fails to disclose that appellant was in the year 1907 engaged in the “plumbing business.” Code 1906, § 3854 reads: “On each individual, firm, or corporation doing a ‘plumbing business’ in cities and towns of…
1Opinion of the CourtMayes, J.
Code 1906, § 3854, in the chapter on “Privilege Taxes,” following a preceding section levying a privilege tax on occupations, callings, etc., provides that: “On each individual, firm or corporation doing a plumbing business in cities or towns o£ ten thousand or more inhabitants, where they have waterworks and sewerage, $50. Same, in cities and towns of less than ten thousand and more than five thousand, $25. In all cities and towns where they have waterworks, $10.” . Alfred Wilby, the appellant, is a practical plumber, living in the city of Hattiesburg, and working at his trade for a…
2Cases cited1 opinion
- State ex rel. Richey v. SmithWashington Supreme Court · 1906
3Cited by15 opinions
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- Thompson v. McLeodMississippi Supreme Court · 1916
- Moore v. GrillisMississippi Supreme Court · 1949
- Pruett v. StateMississippi Supreme Court · 1990
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