M. L. Virden Lbr. Co. v. Stone

The State Tax Commissioner on December 2, 1946, acting under Sections 10119,10120 and 10135, Mississippi Code 1942, assessed against appellant Lumber Company a tax of $371.74 upon the sale by appellant, during the months of July and August, 1946, of three lots located in Clarksdale, Mississippi. The Lumber Company paid the tax and sued in the Circuit Court for its recovery. The Commissioner demurred to the declaration. The trial court sustained the demurrer and rendered judgment for the Commissioner. From that judgment the Lumber Company appeals here.

The demurrer, of course, admits as true…