State v. Piazza
Mississippi Supreme Court
Appeal from the circuit court of Warren county. Hon. Ralph North, Judge. The law in relation to the sale of liquors is both a regulation of the traffic and a scheme to raise revenue. In pursuance of the regulation feature, it must be certified to the proper authorities that the applicant is a sober and suitable person to engage in such a dangerous traffic, and a bond is required to secure compliance with the regulations.
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Appeal from the circuit court of Warren county. Hon. Ralph North, Judge. The law in relation to the sale of liquors is both a regulation of the traffic and a scheme to raise revenue. In pursuance of the regulation feature, it must be certified to the proper authorities that the applicant is a sober and suitable person to engage in such a dangerous traffic, and a bond is required to secure compliance with the regulations. In its other aspects, the party who carries on the trade is required to contribute to the public revenues. In other words, to pay a tax, the minimum of which is three hundred…
1Opinion of the CourtArnold, C. J.
If the tax had been imposed or the liability incurred, and no method had been provided by law for its collection, it might well be held, that the legislature contemplated its enforcement by the ordinary remedies, and, from necessity, resort might be had to-appropriate legal remedies. The doctrine of the maxim, ubi jus,, ubi remedium, would then apply.
But that is not the case before us. On the contrary, the statute which creates the tax or liability, provides a special remedy for its-collection. Code, § 1109. In such case, it is generally held, that the remedy provided by statute is exclusive,…
2Cases cited11 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Lane County v. OregonSupreme Court of the United States · 1869
- City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874
- Andover & Medford Turnpike Corp. v. GouldMassachusetts Supreme Judicial Court · 1809
- City of Carondelet v. PicotSupreme Court of Missouri · 1866
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3Cited by13 opinions
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- United States v. JourdenCourt of Appeals for the Ninth Circuit · 1912
- State v. Baltimore & O. R.West Virginia Supreme Court · 1895
- Enochs v. State ex rel. RobersonMississippi Supreme Court · 1922
- Kilbane v. Secretary of Human ServicesMassachusetts Appeals Court · 1982
8 more not listed; retrieve them via the Exa API.