Town of Utica v. State Ex Rel. Rice

The attorney-general demurred to each of these pleas, filed a declaration against the town of Utica, a municipal corporation of the state, seeking to recover one cent a gallon tax on sixteen thousand two hundred thirty-nine gallons of fuel oil on which it was alleged that the tax, as imposed by section 6 of chapter 93, Laws of 1932, had not been paid. It was further alleged that the town of Utica purchased said fuel oil and was therefore indebted to the state of Mississippi for an excise tax of one cent per gallon, together with the penalty. The amount demanded was two hundred two dollars and…