Miller v. Sherrard

Appellant, suing for the use of the state and of Coahoma county, brought this action against appellees under chapter 138 of the Laws of 1926, section 7712 of Hemingway’s Code of 1927, to recover the privilege tax provided by that statute for conducting the business of an oil depot. The charging part of the declaration is in this language:

“That the said; defendants operated and controlled an oil depot with a capacity and volume of business of over five thousand gallons and less than twenty thousand gallons for the year beginning June, 1928, to June, 1929; that the privilege license fee and tax…