Clarksdale Insurance Agency v. Cole
Mississippi Supreme Court
From the circuit court of, second district, Coahoma county. Hon. Samuel O. Cook, Judge. The Olarksdale Insurance Agency, a corporation, the appellant, was plaintiff in the court below; Cole, tbe insurance commissioner of tbe state, tbe appellee, was defendant there. Tbe object of tbe suit was to recover privilege taxes which tbe plaintiff bad paid under protest. From a judgment in favor of defendant tbe plaintiff appealed to tbe supreme court.
Read the full summary
From the circuit court of, second district, Coahoma county. Hon. Samuel O. Cook, Judge. The Olarksdale Insurance Agency, a corporation, the appellant, was plaintiff in the court below; Cole, tbe insurance commissioner of tbe state, tbe appellee, was defendant there. Tbe object of tbe suit was to recover privilege taxes which tbe plaintiff bad paid under protest. From a judgment in favor of defendant tbe plaintiff appealed to tbe supreme court. Tbe case was tried on an agreed statement, of facts, in substance as follows: Plaintiff was a corporation, organized under tbe laws of tbe state of…
1Opinion of the CourtTruly, J.
It is settled in this state that “the equality and uniformity” clause of the constitution applies only to ad valorem taxes for general purposes. Daily v. Swope, 47 Miss., 367. It is also settled that it is competent for the legislature to tax any occupation or calling, according to its discretion, and if all of the same class are taxed alike, the constitutional mandate is complied with. Bank v. Worrell, 67 Miss., 47 (7 South. Rep., 219); Holberg v. Macon, 55 Miss., 112.
The contention that the imposition of this privilege tax is double taxation, in that it discriminates between corporations…
2Cases cited4 opinions
- Horn Silver Mining Co. v. New York StateSupreme Court of the United States · 1892
- Daily v. SwopeMississippi Supreme Court · 1872
- Vicksburg Bank v. WorrellMississippi Supreme Court · 1889
- Holberg v. Town of MaconMississippi Supreme Court · 1877
3Cited by10 opinions
- State Ex Rel. Knox v. Gulf, M. & N., R.Mississippi Supreme Court · 1925
- State v. LawrenceMississippi Supreme Court · 1914
- Edwards House Co. v. City of JacksonMississippi Supreme Court · 1907
- Southern Package Corp. v. State Tax CommissionMississippi Supreme Court · 1935
- Mathison v. BristerMississippi Supreme Court · 1933
5 more not listed; retrieve them via the Exa API.