Board of Mississippi Levee Com'rs v. Anderson Clayton & Co.

Appellee purchased in, and shipped from, the Missis sippi Levee District one hundred and sixteen bales of cotton, without first paying the levee tax thereon, but in the belief, founded upon the representations of the sellers, that the cotton had been grown in a nearby county, not within the district. Upon discovering that the cotton had been grown in the district, appellee paid the normal levee tax thereon, but declined to pay, the statutory penalty of ten dollars a bale demanded by the levee commissioners, whereupon suit was instituted by the commissioners for the said penalty.

The suit is…