Thompson v. McLeod
Mississippi Supreme Court
Appeal from the chancery court of Hinds county. Hon. O. B. Taylok, Chancellor. Bill for injunction by A. J. McLeod against Duncan Thompson, auditor of Public Accounts to the State of Mississippi, and the treasurer of the state. Prom a decree for complainants, defendants appeal.
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Appeal from the chancery court of Hinds county. Hon. O. B. Taylok, Chancellor. Bill for injunction by A. J. McLeod against Duncan Thompson, auditor of Public Accounts to the State of Mississippi, and the treasurer of the state. Prom a decree for complainants, defendants appeal. Appellants are, respectively, auditor of public accounts and treasurer of the state of Mississippi, and prosecute this appeal from a decree of the chancery court of Hinds county, - Miss., overruling their demurrer to a hill of complaint filed by appellee to restrain these officials from levying and assessing the tax…
1Opinion of the CourtStevens, J.
It is conceded by counsel for the state that, if the tax here attempted to be imposed is a property tax, the act imposing it is unconstitutional and void. In following the rule, so frequently announced by the courts, of looking through the form to the substance, it is manifest that the tax exacted by the act under review operates, and can only operate, as a property tax and is really not a privilege tax. We are not called upon to place any limitation upon the right of the state to exact licenses or impose privilege taxes that are really such and to require the taxes as a condition precedent…
2Cases cited8 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Hylton v. United StatesSupreme Court of the United States · 1796
- Thompson v. KreutzerMississippi Supreme Court · 1916
- Dodge v. Mission Tp.Court of Appeals for the Eighth Circuit · 1901
- New York Ex Rel. Edward & John Burke, Ltd. v. WellsSupreme Court of the United States · 1908
3 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Reif v. BarrettIllinois Supreme Court · 1933
- Diefendorf v. GalletIdaho Supreme Court · 1932
- Ohio Oil Co. v. WrightIllinois Supreme Court · 1944
- County Commissioners v. EnglishCourt of Appeals of Maryland · 1943
- C. v. Floyd Fruit Co. v. Florida Citrus CommissionSupreme Court of Florida · 1937
32 more not listed; retrieve them via the Exa API.