Coulson v. Harris
Mississippi Supreme Court
Appeal from the chancery court of Rankin county. Watts, J. The appellant assigned the following as error: That the court below erred in sustaining the demurrer of the defendant to complainant’s bill.
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Appeal from the chancery court of Rankin county. Watts, J. The appellant assigned the following as error: That the court below erred in sustaining the demurrer of the defendant to complainant’s bill. Appellant had been licensed by the board of police, to retail vinous and spiritous liquors, and had paid for such license, $350. The tax collector demanded from him $709 25, for his state and county taxes, on his business as a retail grocer for the year ending 14th May, 1866. It is alleged that in October, 1866, the board of police “ without authority of law,” levied a tax of 250 per cent, on the…
1Opinion of the Court
Peyton, C. J.:
J. J. Coulson, on the 12th day of April, 1867, filed his bill of complaint in the chancery court of Rankin county, and obtaihed an injunction to restrain T. D. Harris as sheriff and tax collector of said county, from collecting the sum of $709 25 for state and county taxes, alleged to be due for the-fiscal year ending on the 1st day of May, 1867.
The bill alleges that under the then existing law of the state, a license was duly granted to complainant by the board of police on the-day of- A. D. 18 — , for the sum of f350, fixed by said board by authority of law, and paid by him,…
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