Davis v. Pelfrey

Opinion of the Court by

Judge Fulton

Affirming.

An ordinance of the city of Jackson imposes an annual license tax of $5 on each automobile used by nonresidents of the city regularly engaged in any kind or character of business, work, profession, occupation or calling within the corporate limits of the city in attending and performing such business, work, profession, occupation or calling.

The appellee, Nathan Pelfrey, Jr., is a nonresident of the city of-Jackson but has regular employment in a bank in that city. He uses his automobile six days each week traveling back and forth from his residence…