Coca-Cola Co. v. Skillman
Mississippi Supreme Court
From the chancery court of Alcorn county. Hon. John Q. Kobins, Chancellor. The Coca-Cola Company, a non-resident corporation, and certain merchants of Corinth, Miss., appellants, were complainants in the court below, and Skillman, Tax Collector of Alcorn county, appellee, defendant there.
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From the chancery court of Alcorn county. Hon. John Q. Kobins, Chancellor. The Coca-Cola Company, a non-resident corporation, and certain merchants of Corinth, Miss., appellants, were complainants in the court below, and Skillman, Tax Collector of Alcorn county, appellee, defendant there. From a decree sustainin defendant’s demurrer to the complainants’ bill and dismissin the suit, complainants, declining to amend, appealed to the supreme court. crq Cfq Complainants sought to enjoin the tax-collector from collecting the privilege tax imposed by Code 1906, § 3790, which, being preceded by a…
1Opinion of the Court
Mayes, J.,
delivered the opinion of the court. '
We do not think that any provision of the Constitution of the state, or of the United States, is violated by the imposition of the privilege tax upon the class of articles mentioned in § 3790 of the Code of 1906. The articles mentioned in this section are proper subjects of classification. The drinks therein *683mentioned are articles well known in the commercial world, and are susceptible of and have received distinct classification by the Legislature for the purpose of imposing a privilege tax. The right of the Legislature to select certain species…
2Cases cited3 opinions
- Vicksburg Bank v. WorrellMississippi Supreme Court · 1889
- Rodge v. KellyMississippi Supreme Court · 1906
- Hyland v. SharpMississippi Supreme Court · 1906
3Cited by10 opinions
- State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
- Dixi-Cola Laboratories, Inc. v. Coca-Cola Co.Court of Appeals for the Fourth Circuit · 1941
- Ex Parte AsotskySupreme Court of Missouri · 1928
- City of St. Charles Ex Rel. Palmer v. SchulteSupreme Court of Missouri · 1924
- Southern Package Corp. v. State Tax CommissionMississippi Supreme Court · 1935
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