Thompson v. Kreutzer
Mississippi Supreme Court
Appeal from the chancery court of Hinds county. Hon. O. B. Taylob, Chancellor. Bill for injunction by A. L. Kreutzer and others against Duncan L. Thompson, auditor and others. Demurrer to bill overruled, and' appeal granted to settle principle of the case.
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Appeal from the chancery court of Hinds county. Hon. O. B. Taylob, Chancellor. Bill for injunction by A. L. Kreutzer and others against Duncan L. Thompson, auditor and others. Demurrer to bill overruled, and' appeal granted to settle principle of the case. Chapter 112 of the Laws of 1912 'provides that: “There is hereby levied an annual privilege tax,.or occupation fee, of twenty cents per acre upon each person, association of persons, or business firms and corporations pursuing the business of buying, owning or holding more than one thousand acres of timber land or lands in this state:…
1Opinion of the CourtSmith, C. J.
Appellees filed their bill in the court below, praying that the auditor and treasurer be enjoined from collecting from them a tax of twenty cents per acre upon certain lands owned by them, imposed by chapter 112, Laws 1912. To this bill a demurrer was interposed, overruled, and an appeal granted to settle the principles of the case.
One of the grounds upon which it is sought to enjoin the collection of this tax is, that the statute imposing it .violates the provision of section 112 of the Constitution that “property shall be taxed in proportion to its value.” *167The attorney-general, who appears…
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