Legal Opinion
Penny Stores, Inc. v. Mitchell
District Court, S.D. Mississippi
Decided July 7, 1932No. 325PublishedCited by 2 opinions
1Opinion of the Court
HOLMES, District Judge.
On May 10, 1930, effective on June 1 thereafter, the Mississippi Legislature enacted House Bill No. 567 (Laws Miss. 1930, c. 90), entitled an act to provide for additional public revenues by a “tax upon the privilege to engage in certain businesses; and imposing a tax on the sale of cigars and cigarettes; and a tax upon the price of admission to places of public amusement.” A method of collecting- the tax was provided, as well as penalties for failure to- comply with its trams.
The act levied an annual privilege tax upon various business activities in different amounts…
2Cases cited19 opinions
- Matthews v. RodgersSupreme Court of the United States · 1932
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Quaker City Cab Co. v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1928
- Douglas v. NobleSupreme Court of the United States · 1923
- National Fire Ins. Co. of Hartford v. ThompsonSupreme Court of the United States · 1930
14 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hurt v. CooperCourt of Appeals of Texas · 1938
- Standard Oil Co. v. FoxDistrict Court, S.D. West Virginia · 1934