City of Belzoni v. State Ex Rel. Rice

The State of Mississippi, on the relation of Greek L. Bice, Attorney-General, filed its bill in the Chancery Court against the City of Belzoni, Mississippi, a municipality thereof, seeking to recover excise or privilege tax on fuel oil alleged to be due the State. The city filed a special demurrer as to the items of tax sued for accruing prior to May 30,1938, and also its answer as to items of excise tax accruing subsequent to that date.

On the bill, answer, agreed statement of facts, and special demurrer, the court entered a decree sustaining the special demurrer as to all items of account…