Monaghan v. Southern Bell Telephone & Telegraph Co.

This case is before us on appeal by the Chairman of the State Tax Commission, defendant in the court below, from a decree of the Chancery Court of the First Judicial District of Hinds County rendered in favor of *615the Southern Bell Telephone and Telegraph Company, complainant in the court below, for the recovery of the sum of $43,489.76, being the amount of additional sales taxes alleged to have been improperly assessed against the complainant under the provisions of the Mississippi Sales Tax Law, and paid by the complainant under protest.

The amount of the additional tax represents two per cent…