State v. Lawrence
Mississippi Supreme Court
Appeal from the circuit court of Hinds county. Hon. Jas. A. Teat, Judge. H. C. Lawrence was charged with failure to pay the privilege tax imposed on motor vehicles. Prom a verdict discharging the defendant, the state appeals. The facts are fully stated in the opinion of the court.
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Appeal from the circuit court of Hinds county. Hon. Jas. A. Teat, Judge. H. C. Lawrence was charged with failure to pay the privilege tax imposed on motor vehicles. Prom a verdict discharging the defendant, the state appeals. The facts are fully stated in the opinion of the court. I have been informed that the court’s reason for ruling chapter 120 void, is that it violates section 112 of the state Constitution, it being claimed that section 2 discriminates the class of vehicles and that the tax levied is not altogether uniform under the requirements of the state Constitution. I think it is…
1Opinion of the CourtReed, J.
Appellee, the owner of an automobile, was charged with failure to pay the privilege tax required by section 2, chapter 120, Laws of 1914. The purpose of the act (chapter 120) is, quoting from the title, "to levy a privilege tax on motor vehicles and motor cycles for using the public roads and to provide for the registration of motor vehicles and motor cycles.” Section 2, which imposes the annual privilege tax on motor vehicles and motor cycles, begins with the following: ‘ ‘ There is hereby levied the following annual privilege tax for the privilege of using the public roads.” Then follows in…
2Cases cited8 opinions
- Dudley v. Northampton Street Railway Co.Massachusetts Supreme Judicial Court · 1909
- Daily v. SwopeMississippi Supreme Court · 1872
- Fort Smith v. ScruggsSupreme Court of Arkansas · 1902
- City of Terre Haute v. KerseyIndiana Supreme Court · 1902
- Vicksburg Bank v. WorrellMississippi Supreme Court · 1889
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3Cited by17 opinions
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- State v. CaplanSupreme Court of Vermont · 1927
- State Ex Rel. Knox v. Gulf, M. & N., R.Mississippi Supreme Court · 1925
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