Holberg v. Town of Macon
Mississippi Supreme Court
Error to the Circuit Court of Noxubee County. Hon. J. M. Arnold, Judge. The corporation of the town of Macon levied a privilege tax upon various trades and professions, and amongst others, a tax upon merchants selling spirituous liquors in quantities of ■one gallon and more.
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Error to the Circuit Court of Noxubee County. Hon. J. M. Arnold, Judge. The corporation of the town of Macon levied a privilege tax upon various trades and professions, and amongst others, a tax upon merchants selling spirituous liquors in quantities of ■one gallon and more. The plaintiff in error, Jacob Holberg, who was a merchant selling spirituous liquors in quantities of •one gallon and more, refused to pay the tax, and for such refusal was fined by the mayor of the town. He asked for an ¡appeal, from the judgment imposing the fine upon him, to the •Circuit Court; which the mayor denied…
1Opinion of the CourtChalmers, J.
The appeal taken from the Mayor’s Court was dismissed in the Circuit Court, upon the ground that the latter tribunal had no jurisdiction by law to entertain appeals from the former.
Whether this be true or not, the Circuit Court has, by the common law, jurisdiction by certiorari to revise the proceedings of inferior tribunals, and it is agreed by the parties that the proceedings here shall be treated as by certiorari.
Says Judge Dillon, in his work on Municipal Corporations :
“ The unquestionable weight of authority in this country is, if an appeal be not given, or some specific mode of relief…
2Cases cited5 opinions
- Bright v. McCulloughIndiana Supreme Court · 1866
- Home Insurance v. City CouncilSupreme Court of Georgia · 1874
- Anderson v. Kerns Draining Co.Indiana Supreme Court · 1860
- Burch v. Mayor of SavannahSupreme Court of Georgia · 1871
- City and County of Sacramento v. CrockerCalifornia Supreme Court · 1860
3Cited by10 opinions
- State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
- State Ex Rel. Knox v. Gulf, M. & N., R.Mississippi Supreme Court · 1925
- State v. LawrenceMississippi Supreme Court · 1914
- Southern Package Corp. v. State Tax CommissionMississippi Supreme Court · 1935
- Clarksdale Insurance Agency v. ColeMississippi Supreme Court · 1905
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