State v. Adler
Mississippi Supreme Court
From the circuit court of Warren county. HoN. J. D. GillaND, Judge. The case is fully stated in the opinion. 1. The act of 1890 authorized the revenue agent to sue for delinquent revenue. The evil to be remedied was the then existing delinquent revenue which could not be collected by reason of the time having passed for the use of the special remedies provided by law. The statute covers delinquencies prior as well as subsequent thereto.
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From the circuit court of Warren county. HoN. J. D. GillaND, Judge. The case is fully stated in the opinion. 1. The act of 1890 authorized the revenue agent to sue for delinquent revenue. The evil to be remedied was the then existing delinquent revenue which could not be collected by reason of the time having passed for the use of the special remedies provided by law. The statute covers delinquencies prior as well as subsequent thereto. The method for collecting taxes is entirely discretionary with the legislature. In the absence of any provision for additional remedies, that by distress and…
1Opinion of the Court
Cooper, J.,
delivered tbe opinion of the court.
This suit is brought by the revenue agent of the state to recover from the appellee the sum of four hundred dollars, as the license fees due by him to the state for conducting the business of retailing intoxicating liquors during the years 1888 and 1889 — two hundred dollars for each year.
The declaration alleges that during the said years the defendant exercised the privilege of carrying on the business of a retailer of vinous and spirituous liquors in less quantities than one gallon in the 5th supervisor’s district of Warren county, without…
2Cited by8 opinions
- State Ex Rel. Knox v. Gulf, M. & N., R.Mississippi Supreme Court · 1925
- United States v. JourdenCourt of Appeals for the Ninth Circuit · 1912
- Hawkins v. MangumMississippi Supreme Court · 1900
- Bailey v. Emmich Bros.Mississippi Supreme Court · 1948
- Enochs v. State ex rel. RobersonMississippi Supreme Court · 1923
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