Coats v. L. B. Price Mercantile Co.

The decree appealed from herein made perpetual an injunction to prevent the appellant, J. C. Coats, Tax Collector of the City of Laurel, from collecting or further attempting to collect, a warehouse privilege tax from the appellee, L. B. Price Mercantile Company, under Sec. 196 of Chap 137, Laws of 1944. That section provides for the payment of a privilege license tax ‘ ‘ upon each person operating a warehouse for the purpose' of storing goods, wares, merchandise, furniture or other articles (except cotton), as follows:

‘ ‘ In municipalities of classes 1 and 2.... $100.00 . . .

“Provided, that…