Bluff City Railway Co. v. Clarke
Mississippi Supreme Court
From the circuit court of Adams county. I-Ion. Moyse II. Wilkinson, Judge. The railway company, appellant, was plaintiff in the court below; Clarke, tax collector, was defendant there. From a judgment in defendant’s favor plaintiff appealed to the supreme court. The defendant, tax collector, demanded $100' of plaintiff as a privilege tax for conducting a wharfboat business and threatened to enforce payment.
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From the circuit court of Adams county. I-Ion. Moyse II. Wilkinson, Judge. The railway company, appellant, was plaintiff in the court below; Clarke, tax collector, was defendant there. From a judgment in defendant’s favor plaintiff appealed to the supreme court. The defendant, tax collector, demanded $100' of plaintiff as a privilege tax for conducting a wharfboat business and threatened to enforce payment. Plaintiff paid the demand under protest and sued to recover back the sum so paid. The other facts are stated in the opinion of the court.
1Opinion of the Court
Alexander,* special judge,
delivered the opinion of the court.
The structure in and by means of which the business of appellant was conducted is a stationary building under the bluff at Natchez, erected on piles driven into the ground and so located that for several months of the year, during low stages of the river, water does not reach it. To .accommodate the varying stages of the river, the building has three floors, the first being merely the earth, and goods are unloaded from boats upon these floors and conveyed by an inclined railway up the bluff. A charge is regularly made for unloading…
2Cases cited2 opinions
- Ex parte TaylorMississippi Supreme Court · 1880
- Vicksburg & Meridian Railroad v. StateMississippi Supreme Court · 1884
3Cited by6 opinions
- Texas Co. v. WheelessMississippi Supreme Court · 1939
- State ex rel. Collins v. Grenada Cotton Compress Co.Mississippi Supreme Court · 1920
- Planters' Lumber Co. v. WellsMississippi Supreme Court · 1927
- Board of Levee Com'rs v. Howze Mercantile Co.Mississippi Supreme Court · 1928
- Moore v. Standard Oil Co.Mississippi Supreme Court · 1928
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