Gulfport & Mississippi Coast Traction Co. v. Robertson
Mississippi Supreme Court
Appeal from circuit court, Harrison county. IIon. D. M. Graham, Judge. Three suits by Stokes V.sRobertson, State Revenue Agent, against the Gulfport & Mississippi Coast Traction Company to recover privilege taxes and from a judgment therein the defendant appeals, and the plaintiff brings cross-appeal.
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Appeal from circuit court, Harrison county. IIon. D. M. Graham, Judge. Three suits by Stokes V.sRobertson, State Revenue Agent, against the Gulfport & Mississippi Coast Traction Company to recover privilege taxes and from a judgment therein the defendant appeals, and the plaintiff brings cross-appeal. Is Appellant Liable For Double Taxes As a Penalty? We will first address ourselves to the cross appeal taken by the plaintiff, based on the failure of the court to require defendant to pay double the amount of taxes due by way of penalty. This claim for double taxes is based on section 3901 of…
1Opinion of the CourtSmith, C. J.
The appellee instituted three suits against the appellant in the court below to recover from it privilege taxes which he alleges the appellant should have paid for the years 1915 to 1920, inclusive, under section 3874, Code of 1906 (section 6590, Hemingway’s Code) and chapter 104, Laws of 1920, and for the damages imposed by section 3901, Code of 1906 (section 6630, Hemingway’s Code), for the failure *329to pay a privilege tax (luring the month in which it becomes due. These suits were for the benefit of the state, the city of Gulfport, and the city of Biloxi, and as they involve the same facts…
2Cases cited3 opinions
- San Francisco & San Mateo Electric Railway Co. v. ScottCalifornia Supreme Court · 1904
- Brittian v. RobertsonMississippi Supreme Court · 1919
- Gulfport & M. C. Traction Co. v. City of BiloxiMississippi Supreme Court · 1921
3Cited by3 opinions
- State v. Great Atlantic & Pacific Tea Co.Supreme Court of Louisiana · 1938
- Texas Co. v. DyerMississippi Supreme Court · 1937
- Mercury Motor Transport, Inc. v. State Ex Rel. Motor Vehicle CommissionerMississippi Supreme Court · 1945