Paper Products Co. of Laurel v. Mississippi State Tax Commission

PATTERSON, Justice.

This appeal arises from a judgment of the Circuit Court of the Second Judicial District of Jones County which held certain tax liens of the State Tax Commission to be pri- or to the purchase money lien of Paper Products Company, appellant, against merchandise sold to the Bethea Grocery Company, Inc. The subject property consists of health and beauty aid merchandise which appellant sold to Bethea Grocery Company on open account from September 1965 through February 1966. The State Tax Commission, beginning in February 1965 and continuing through January 1966, had twelve tax…