Mississippi State Tax Commission ex rel. Marx v. Veazey

SMITH, Justice,

for the Court:

The Mississippi State Tax Commission entered an order suspending the package store permit of John G. Veazey, Jr. after a hearing in which it was determined that an employee of Veazey’s package store sold liquor to a prohibited purchaser in violation of Miss. Code Ann. Section 67-1-83(2) (1972).

Veazey filed a complaint in the Hinds County Chancery Court seeking an order to restrain the Commission from enforcing the order, citing Section 67-1-83(2) as unconstitutional. The lower court determined that Veazey had standing, agreed the statute was unconstitutional, and…