Vicksburg & Meridian Railroad v. State
Mississippi Supreme Court
Appeal from the Circuit Court of Hinds County. Hon. T. J. Wharton, Judge. The Vicksburg and Meridian Railroad Company was indicted for keeping and running a “ trading car ” on its road without having paid the privilege tax imposed upon such business by § 585 of the Code of 1880, and having obtained the license required. The defendant plead not guilty.
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Appeal from the Circuit Court of Hinds County. Hon. T. J. Wharton, Judge. The Vicksburg and Meridian Railroad Company was indicted for keeping and running a “ trading car ” on its road without having paid the privilege tax imposed upon such business by § 585 of the Code of 1880, and having obtained the license required. The defendant plead not guilty. At the trial it was proven that the defendant kept and run a “ supply car,” which was operated under and in accordance with instructions as follows: “ (1) To sell nothing for money, and under no circumstances to accept any money for goods sold;…
1Opinion of the CourtCooper, J.
The fact that the appellant ran a car over its track supplied with provisions and clothing suitable to the wants of its employees, and delivered such supplies to its laborers in payment of the wages due them, selling to no other persons, and not to the laborers except in payment of wages, did not make it a trader within the popular meaning of that word, nor its cara trading car taxable under § 585 of the Code of 1880. Laws imposing privilege taxes are to be construed in favor of the citizen, and no occupation is to be taxed unless clearly within the provision of such laws. Ex parte Taylor, 58…
2Cases cited1 opinion
- Ex parte TaylorMississippi Supreme Court · 1880
3Cited by8 opinions
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