State ex rel. Revenue Agent v. Thibodeaux
Mississippi Supreme Court
From the circuit court of Yazoo county. Hon. J. B. Chrisman, Judge. This action was brought by Wirt Adams, state revenue agent, to recover of appellee, J. L. Thibodeaux, the amount of a privilege tax which it is alleged he was liable to pay for the year ending March 1, 1890. The declaration alleges that Thibodeaux sold and gave away intoxicating liquors at his place of business in violation o'f §1109 of the code, and thereby became liable to pay a privilege tax; that he…
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From the circuit court of Yazoo county. Hon. J. B. Chrisman, Judge. This action was brought by Wirt Adams, state revenue agent, to recover of appellee, J. L. Thibodeaux, the amount of a privilege tax which it is alleged he was liable to pay for the year ending March 1, 1890. The declaration alleges that Thibodeaux sold and gave away intoxicating liquors at his place of business in violation o'f §1109 of the code, and thereby became liable to pay a privilege tax; that he evaded and escaped the payment o"f the privilege tax by concealing from the tax-collector his liability therefor and…
1Opinion of the CourtWoods, J.
The act of the legislature of February 22, 1890, entitled “An act to provide for the collection of delinquent revenue *96in this state, and for other purposes, has for its leading purpose manifestly the coercion of delinquent tax-collectors, and, secondarily, its purpose is to secure collections of taxes due which the tax-collectors refuse or knowingly fail to collect. To carry out this scheme for the collection of unpaid taxes primarily from delinquent collectors, and secondarily from delinquent tax-payers, provision is made for the creation of a revenue agent. This revenue agent is clothed…
2Cited by4 opinions
- State v. RogersMississippi Supreme Court · 1949
- Clark v. AdamsMississippi Supreme Court · 1902
- Henry v. State ex rel. CoodyMississippi Supreme Court · 1922
- George County Bridge Co. v. CatlettMississippi Supreme Court · 1931