Carter v. State
Mississippi Supreme Court
Appeal from the Circuit Court of Yalobusha County. Hon. W. S. FeatherstoN, Judge. The appellant was indicted for keeping a l’estaurant without a license. By agreement, the case was tried by the court, and he was convicted.
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Appeal from the Circuit Court of Yalobusha County. Hon. W. S. FeatherstoN, Judge. The appellant was indicted for keeping a l’estaurant without a license. By agreement, the case was tried by the court, and he was convicted. His case was submitted'to this court on a bill of exceptions containing an agreed statement of facts as follows: “On the 1st of May, 1882, J. L. Thackston took out a restaurant license and paid $10 for the privilege of running a restaurant in the town of Coffeeville for one year, under the firm name of J. L. Thackston & Co. At the time of taking out the license, Thackston…
1Opinion of the CourtCooper, J.
Sect. 585 of the Code of 1880 enumerates the privileges upon which a tax is levied by the State.
For convenience, all privileges taxed are named in one section, which consists of many paragraphs. The phraseology is varied in the various paragraphs, each of which treats of a different and distinct subject. In some of them the tax is levied upon the person prosecuting the business, as each law*459yer, each deutist, each broker; in this class, the tax being personal, must be paid by every person following the vocation, though two or more are employed in it as partners. In others it is upon the…
2Cited by2 opinions
- McIver v. ClarkeMississippi Supreme Court · 1891
- Harness v. WilliamsMississippi Supreme Court · 1887