Bailey v. Montgomery Ward & Co.

This case involves the question of whether a statewide privilege tax applies to the operations of appellee, Montgomery Ward & Co., Inc. Appellant, Mrs. Thomas L. Bailey, State Tax Collector, instituted this suit in the Chancery Court of the First Judicial District of Hinds County against appellee Montgomery Ward & Company, and also against the other three appellees as garnishees in attachment, seeking to collect the tax for 1948 to 1953, inclusive. The Chancery Court held that appellee was not liable for it.

The statute in question is Section 42 of Chapter 138, Miss. Laws of 1944, being the…