Smith v. City of Vicksburg
Mississippi Supreme Court
Appeal from the Chancery Court of Warren County. Hon. UptoN M. YouNG, Chancellor. The charter of the city of Yicksburg, approved April 7, 1876, by the second article of its twenty-eighth section, empowers the board of mayor and aldermen, by ordinance adopted at any regular or special meeting, “To levy and collect for corporation purposes a privilege tax upon the business, trade or employment of all auctioneers, grocers, merchants, brokers, bankers, cotton factors and cotton…
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Appeal from the Chancery Court of Warren County. Hon. UptoN M. YouNG, Chancellor. The charter of the city of Yicksburg, approved April 7, 1876, by the second article of its twenty-eighth section, empowers the board of mayor and aldermen, by ordinance adopted at any regular or special meeting, “To levy and collect for corporation purposes a privilege tax upon the business, trade or employment of all auctioneers, grocers, merchants, brokers, bankers, cotton factors and cotton sellers, retailers, taverns, hotels, boarding-house keepers, coffee-house keepers, retail liquor dealers, confectioners,…
1Opinion of the CourtSimralh, C. J.
This suit was brought to procure a judicial interpretation of the question whether the second article of the twenty-seventh section of the charter of the city of Vicksburg, granted by the legislature the 7th of April, 1876, is inconsistent with the first sectipn of the act of March 1, 1875, entitled “ An Act to regulate the tax on privileges, and to provide a uniform license system.” The city construed its charter as conferring the unrestricted right to levy and collect license taxes, and accordingly passed an ordinance fixing the rate of taxation on the business, trades and employments…
2Cases cited1 opinion
- McAfee v. Southern RailroadMississippi Supreme Court · 1859
3Cited by9 opinions
- Stockstill v. StateMississippi Supreme Court · 2003
- Roberts v. Miss. Rep. Party State Exec. Comm.Mississippi Supreme Court · 1985
- Ex parte McInnisMississippi Supreme Court · 1910
- Mayor of Vicksburg v. Streckfus SteamersMississippi Supreme Court · 1933
- City of Vicksburg v. J. & T. ButlerMississippi Supreme Court · 1878
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