City of Vicksburg v. Sun Mutual Insurance
Mississippi Supreme Court
From the chancery court of Warren county. Hon. Claude Pintard, Chancellor. The case is stated in the opinion. While the subject of the act of 1882 is, in a general sense, taxation, it is taxation of a peculiar kind, and under certain express limitations and for purely local purposes, and we submit that its subject-matter is not revised by the provisions of the code of 1892. The whole question is whether the act is a general or a local law, and whether, in any event, the…
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From the chancery court of Warren county. Hon. Claude Pintard, Chancellor. The case is stated in the opinion. While the subject of the act of 1882 is, in a general sense, taxation, it is taxation of a peculiar kind, and under certain express limitations and for purely local purposes, and we submit that its subject-matter is not revised by the provisions of the code of 1892. The whole question is whether the act is a general or a local law, and whether, in any event, the subject-matter was revised by the code. 1. The subject of the act of 1882 was the power of cities to levy a privilege tax on…
1Opinion of the CourtWhitfield, J.
The appellee, the Sun Mutual Insurance Company, paid, the privilege tax of $1,000 for the current year required by § 3352, code 1892, directly to the state treasurer, and received license from the auditor of public accounts. Notwithstanding this, the appellant, the Mayor and Aldermen of the City of Vicksburg, under the provisions of the act of March 9, 1882 (Laws, p. 166), imposed a privilege tax of $125 on appellee for transacting business in said city, and was proceeding to enforce its col*69lection, when appellee sued out the injunction in this case, restraining its collection, claiming that…
2Cases cited9 opinions
- McAunich v. Mississippi & Missouri RailroadSupreme Court of Iowa · 1866
- Nichols v. WalterSupreme Court of Minnesota · 1887
- Haskel v. City of BurlingtonSupreme Court of Iowa · 1870
- People ex rel. Miller v. CooperIllinois Supreme Court · 1876
- State ex rel. Oblinger v. SpaudeSupreme Court of Minnesota · 1887
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3Cited by5 opinions
- State Ex Rel. Knox. v. Wyoming Mfg. Co.Mississippi Supreme Court · 1925
- Dugger v. Panola County Board of SupervisorsMississippi Supreme Court · 1925
- Gully v. Lumbermen's Mut. Casualty Co.Mississippi Supreme Court · 1936
- Quitman County v. TurnerMississippi Supreme Court · 1944
- Southern Coal Co. v. Yazoo Ice & Coal Co.Mississippi Supreme Court · 1918