Pitts v. City of Vicksburg
Mississippi Supreme Court
From tbe Chancery court of Warren county. HoN. Claude PiNtard, Chancellor. Appeal by complainants from an adverse decree. The opinion states the case.
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From tbe Chancery court of Warren county. HoN. Claude PiNtard, Chancellor. Appeal by complainants from an adverse decree. The opinion states the case. If by the use of the word ‘ ‘ store ’ ’ it was not intended to include a place where junk is bought and sold, what reason is there for holding that it was intended to include dry goods or grocery stores ? Where shall we draw the distinction ? This court has held that a small room used as an office, in connection with a lumber yard, is a store. Folhes v. State, 63 Miss., 81. The tax in question is imposed in a revenue ordinance. There is no…
1Opinion of the CourtWoods, J.
The appellants exhibited their bill in the chancery court of Warren county against the appellee, alleging that they were doing business and keeping stores in Vicksburg,, in which they had for sale hides, rags, metal, and other articles of like character, and that the articles they kept in their stores were kept for sale, like other merchandise. They allege that their stock, kept in each of the stores, never exceeds in value $2,000, and that they have paid the proper privilege tax to the state for the privilege of carrying on such store. They further show and state that, in January, 1894,…
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