City of Natchez v. Craig

This suit is brought by attachment in chancery on behalf of the state, to collect certain excise taxes which are alleged to be due from two nonresident construction companies under section 2-e, chapter 119, Laws of 1934, as amended, and known as the ‘ ‘ Sales Tax Law, ’ ’ but which taxes are levied for the privilege of engaging, or continuing, within this state in the business of contracting. The appellant, City of Natchez, a municipal corporation, is sued as garnishee'under section 173 et seq., Code of 1930, it being alleged that such resident garnishee is indebted to the nonresident…