Viator v. Stone

Appellant paid under protest a sales tax for the years 1937 and 1938 in the amount demanded by the State Tax Commission and sues to recover same as having been collected without legal authority. Our law reports disclose the following history of the litigation.

The Chairman of the State Tax Commission, proceeding under Sections 5 and 6, Chapter 113, Laws of 1938, made assessment of Viator for sales tax liability. Upon appeal to the Commission itself the assessment was allowed to stand. Appeal was taken to the Circuit Court of Hinds County by certiorari, whereupon the order of the Commission was…