Back-Acres Country Club, Inc. v. Mississippi State Tax Commission

ROBERTSON, Justice.

The Mississippi State Tax Commission, appellee, imposed, levied, and assessed a privilege license tax under “the Emergency Amusement Revenue Act of 1934,” as amended, against the Back-Acres Country Club, Inc., appellant. The Circuit Court of Tate County affirmed the order of the Commission, and the appellant prosecutes this appeal.

The appellant contends that the mere fact that it provides and maintains an 18-hole golf course and a swimming pool for the exclusive use of its resident members and their guests, and its nonresident members, does not bring it within the…