Winter v. Nash

William Winter, State Tax Collector, appellant, was complainant below. Suit was instituted in the Chancery Court of Hinds County against J. G. Nash, d/b/a Nash Finance Company, Ltd., and others. There were attachment features of the suit about which there is no controversy here. The suit sought recovery of privilege taxes and penalties for the years 1956 and 1957 as follows : $400 plus penalty for each year under Section 9696-134, Miss. Code 1942, which levies a privilege tax of $400 on money lenders commonly known as industrial loan companies or industrial hankers; $2,000 plus penalty for…