Thibodeaux v. State
Mississippi Supreme Court
From the circuit court of Yazoo county. Hon. J. B. Chrisman, Judge. This is an action by Wirt Adams, the state revenue agent, to recover of J. L. Thibodeaux a privilege tax which it is alleged he is due the state. Thibodeaux was a merchant in 1888 and 1889, and the declaration alleges that he sold and gave away vinous and spirituous liquors at his place of business without having paid the privilege tax, which, under § 1109, code 1880, he was required to pay.
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From the circuit court of Yazoo county. Hon. J. B. Chrisman, Judge. This is an action by Wirt Adams, the state revenue agent, to recover of J. L. Thibodeaux a privilege tax which it is alleged he is due the state. Thibodeaux was a merchant in 1888 and 1889, and the declaration alleges that he sold and gave away vinous and spirituous liquors at his place of business without having paid the privilege tax, which, under § 1109, code 1880, he was required to pay. In a former action by the revenue agent against appellant for the same tax, a demurrer to the declaration was sustained because it was…
1Opinion of the CourtCampbell, C. J.
There was a failure to maintain by evidence the averment of the declaration that the tax-collector of Warren county had knowledge of the liability of the defendant to pay the retaillax, and, for that, the verdict should be for the defendant; but., if that averment was maintained, the action could not be sustained under the former decisions of this court, because the essential prerequisite — the indispensable thing— a due assessment of the tax as prescribed by law for the. imposition of the tax, did not exist. As held in State v. Adler, 68 Miss., 487, whenever a tax is according to value, or…
2Cases cited2 opinions
- State v. PiazzaMississippi Supreme Court · 1889
- State v. AdlerMississippi Supreme Court · 1891
3Cited by6 opinions
- State Ex Rel. Knox v. Gulf, M. & N., R.Mississippi Supreme Court · 1925
- Hawkins v. MangumMississippi Supreme Court · 1900
- Enochs v. State ex rel. RobersonMississippi Supreme Court · 1923
- Eastland v. Yazoo Delta Lumber Co.Mississippi Supreme Court · 1907
- Clark v. AdamsMississippi Supreme Court · 1902
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