State v. Benevolent & Protective Order
Mississippi Supreme Court
From the circuit court of Warren county. Hon. J. D. Gtlland, Judge. This action was instituted in March, 1892, in the name of the state, by Wirt Adams, revenue agent, against Lodge No. 95, Benevolent and Protective Order of Elks, to recover $800, the amount of privilege tax imposed by law upon retailers of vinous, spirituous and malt liquors.
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From the circuit court of Warren county. Hon. J. D. Gtlland, Judge. This action was instituted in March, 1892, in the name of the state, by Wirt Adams, revenue agent, against Lodge No. 95, Benevolent and Protective Order of Elks, to recover $800, the amount of privilege tax imposed by law upon retailers of vinous, spirituous and malt liquors. The declaration alleges that defendant, on the first day of April, 1890, and continuously thereafter until the first day of March, 1892, sold such liquors in.less quantities than one gallon without paying the requisite privilege tax; that the sheriff and…
1Opinion of the CourtCampbell, C. J.
It was by virtue of § 2 of the act of February 24, 1890, alone that this action was maintainable, and the repeal of that act, effected by the act putting into immediate operation the chapter of the code of 1892 entitled “Revenue Agent,”"without any provision for saving pending suits or existing rights of action, necessitates the failure of this action. The code contains a suitable provision to avoid any evil result from a change of the law effected by it, but that provision will not be operative until next November, and no present effect can be given to it. The immediate abrogation of certain…
2Cited by5 opinions
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