Hyland v. Sharp
Mississippi Supreme Court
From the circuit court of Warren county. How. John N. Bush, Judge. Sharp, the appellee, was plaintiff in the court below; Hyland, the sheriff of the county, appellant, was defendant there.
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From the circuit court of Warren county. How. John N. Bush, Judge. Sharp, the appellee, was plaintiff in the court below; Hyland, the sheriff of the county, appellant, was defendant there. Defendant, believing that the statute was valid, exacted from plaintiff a privilege tax under Laws 1904, ch. 76, sec. 57, p. 58, which, following the first section levying the tax, is in these words, viz.: “Sec. 57. On each individual, firm or corporation doing a money lending business on personal securities, such as household and kitchen furniture, or wearing apparel, pianos, sewing machines, jewelry,…
1Opinion of the Court
Whitfield, O. J.,
delivered the opinion of the court.
The case of Gundling v. Chicago, 177 U. S., 183 (20 Sup. Ct. Rep., 633 ; 44 L. ed., 725), has no application to the case at bar. It certainly needs no citation of authorities to show that an occupation tax may be imposed by the city of Vicksburg. The opinion in Rodge v. Kelly, ante, 209, 40 South. Rep., 552, clearly pointed out that this act is objectionable as class legislation. All in the class are not dealt with alike. A,careful reading of that opinion is all that is necessary to show the manifest unconstitutionality of the act. The…
2Cases cited2 opinions
- Gundling v. ChicagoSupreme Court of the United States · 1900
- Rodge v. KellyMississippi Supreme Court · 1906
3Cited by3 opinions
- State v. ShermanWyoming Supreme Court · 1909
- Coca-Cola Co. v. SkillmanMississippi Supreme Court · 1907
- Lowry v. City of ClarksdaleMississippi Supreme Court · 1929