Mississippi State Tax Commission v. One (1) 1984 Black Mercury Grand Marquis

ROY NOBLE LEE, Chief Justice,

for the Court:

On September 8, 1986, the Mississippi State Tax Commission (Commission) filed an action for forfeiture of a 1984 Black Mercury Marquis, the property of Bettye N. Waggoner (Waggoner), which was seized while being used for transporting intoxicating liquor in a “dry” Newton County, Mississippi. The Newton County Circuit Court, Honorable Edward A. Williamson, presiding, denied the Commission’s motion for summary judgment and granted Waggoner’s motion to dismiss on the ground that the seizure provisions of Miss.Code Ann. § 67-1-17, 1972, as applied to the…