Board of Levee Com'rs v. Howze Mercantile Co.

Sledge is a village of two hundred people situated in the Yazoo Mississippi Delta levee district. Appellee was a dealer in coffins in this village. Among the ordinances of the levee board levying privilege taxes in the district was one reading as follows:

“Coffins—[13.] On each dealer in coffins in city or town of less than two thousand inhabitants, twenty-five dollars. ’ ’

This is a verbatim copy of chapter 104, Laws 1920; section 6494, Hemingway’s Supplement 1921.

Appellee applied for a .refund of seventy-five dollars privilege taxes paid to the levee board for operating business in said…