Adams v. Standard Oil Co.
Mississippi Supreme Court
From tbe circuit court of, first district, Hinds county. Hon. William A. Henry, Judge. Adams, state revenue agent, appellant, was plaintiff in the-court below; the oil company, appellee, was defendant there. From a judgment in defendant’s favor plaintiff appealed to the-supreme court.
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From tbe circuit court of, first district, Hinds county. Hon. William A. Henry, Judge. Adams, state revenue agent, appellant, was plaintiff in the-court below; the oil company, appellee, was defendant there. From a judgment in defendant’s favor plaintiff appealed to the-supreme court. The facts of the case, as stated by Anderson J., were as follows-: This is a suit by the appellant, Adams, state revenue agent, begun in the circuit court of ITinds county, against the Standard Oil Company of Kentucky, the appellee, on behalf of the state, as well as on behalf of one hundred and forty seven…
1Opinion of the Court
Anderson, J.,
after stating the facts as above, delivered the •opinion of the court..
The privilege tax statutes in force, covering the period from 1906 to 1909, inclusive, contain the following exemptions, which' are found in sections 3849 and 3895, Oode 1906: Section 3849, after imposing taxes on peddlers of merchandise varying in amount, according to the kind'of team and vehicle used, concludes with: “Provided, that any person resident of any county in this state who is over sixty years old and has lost a limb or an eye, or who is otherwise unable to earn a support for himself by labor, and…
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- Allen v. LouisianaSupreme Court of the United States · 1881
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