Chassaniol v. City of Greenwood

The City of Greenwood, Mississippi, laid by ordinance, in 1931 and in 1932, a tax “ upon every person engaged in the business of buying or selling cotton for himself ”■ within the city. In each year a tax of $50 was assessed to Chassaniol. He paid.it under protest; and duly applied for refund to the City Council, claiming that the tax was illegal, and that the ordinances and the statutes authorizing it as construed and applied were void, because they violate the commerce clause of the Federal Constitution. The City Council refused the refund. Its action in denying this claim under the…